The following information was available for Sheridan Company at December 31, 2017: beginning inventory $80000; ending inventory $132000; cost of goods sold $644000; and sales $816000. Sheridan days in inventory (rounded) in 2017 was(Round intermediate calculation to 1 decimal place, e.g. 1.2.)

45.1 days.

47.4 days.

74.5 days.

59.8 days.