The following financial information is for Chesapeake Corporation are for the fiscal years ending 2018 & 2017 (all balances are normal):

Item/Account 2018 2017

Cash $35,000 $24,000

Accounts Receivable 56,000 52,000

Inventory 48,000 40,000

Current Liabilities 76,000 42,000

Net Sales (all credit) 550,000 485,000

Cost of Goods Sold 300,000 265,000

Use this information to determine the number of days in inventory for 2018: (Use a 365 day year. Round & enter your answers to one decimal place and enter the value.)