Suppose that Dunn Industries has annual sales of $4.05 million, cost of goods sold of $1,620,000, average inventories of $1,086,000, and average accounts receivable of $720,000. Assume that all of Dunns sales are on credit.

What will be the firms operating cycle? (Use 365 days a year. Do not round intermediate calculations. Round your final answer to 2 decimal places.)