The following data were obtained from a recent quarterly report for ABC corporation:

Sales over last one month $750,000

Accounts receivable at the end of the month $150,000

Inventory values at the end of the month:

Production materials $100,000

Work-in-process and finished goods $200,000

Cost of Sales 65% of total sales

Accounts payable at the end of the month $120,000

Calculate the cash-to-cash cycle time for ABC Corporation.