Use the following financial statement information as of the end of each year

	2022	2021
Inventory	$54,000	$38,000
Current assets	81,000	106,000
Total assets	382,000	326,000
Current liabilities	27,000	36,000
Total liabilities	102,000	88,000
Net sales	784,000	697,000
Cost of goods sold	306,000	277,000
Net income	134,000	90,000
Income tax expense	35,000	28,000
Interest expense	27,000	24,900

Compute the days in inventory for 2022.

Note: round to two decimal places

Select one:

a. 66 days

b. 55 days

c. 61 days

d. 64 days