Suppose that Dunn Industries has annual sales of $4.05 million, cost of goods sold of $1,560,000, average inventories of $1,026,000, and average accounts receivable of $660,000. Assume that all of Dunn's sales are on credit.

What will be the firm's operating cycle? (Use 365 days a year. Do not round intermediate calculations and round your finalanswer to 2 decimal places.)

Operating cycle days___