Use the following financial statement information as of the end of each year to answer this question.

	2017	2016
Inventory	$54,000	$48,000
Current assets	81,000	106,000
Total assets	392,000	336,000
Current liabilities	27,000	36,000
Total liabilities	102,000	88,000
Stockholders equity	290,000	248,000
Net sales	784,000	697,000
Cost of goods sold	306,000	277,000
Net income	34,000	90,000
Tax expense	22,000	18,000
Interest expense	12,000	12,000
Dividends paid to preferred stockholders	2,000	2,000
Dividends paid to common shareholders	1,000	1,000

Compute days in inventory for 2017.

a) 6 days b) 24 days c) 64.4 days d) 60.8 days