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The following information was available for Whispering Winds Corp. at December 31, 2017: beginning inventory $89000; ending inventory $110000; cost of goods sold $620000; and

The following information was available for Whispering Winds Corp. at December 31, 2017: beginning inventory $89000; ending inventory $110000; cost of goods sold $620000; and sales $992000. Whispering days in inventory (rounded) in 2017 was

52.1 days.

58.9 days.

65.2 days.

36.5 days.

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