The Dlabay Company had a quick ratio of 1.5, a current ratio of 3.1, an inventory turnover of 7.4 times, total current assets of $675,000, and cash/marketable securities of $100,000 last fiscal year. What was Dlabay's ACP (average collection period) for that year? Assume 360 days per year. Round your intermediate calculations to the nearest cent (i.e., two decimal places). Present/round your final answer (i.e., ACP) to two decimal places. Do not include units (i.e., days)