Szabo Company computed the following data for 2012. Days' sales in receivables Accounts receivable turnover Accounts receivable turnover in days Days' sales in inventory Merchandise inventory turnover Inventory turnover in days 38.7 days 9.6 times 36.1 days 68.5 days 5.9 times 59.7 days The estimated operating cycle for 2012 is: Select one: O a. 97.4 days. b. 107.2 days. c. 108.0 days. d. 95.8 days