The financial data of a firm during the past year is as follows: (all values are in millions of dollars)

Gross income: 18.6

Total sales: 13.3

Total credit sales: 7.4

Net income: 5.1

Cost of goods sold: 6.5

Total assets: 12.6

Average inventory: 2.9

Average receivables: 3

Compute the average inventory in terms of "days of inventory" (= 365 * average inventory / cost of goods sold)

(Provide 2 decimal digits)