Use Vision Consulting Inc.'s financial statements to compute the number of days of sales in inventory, and indicate whether the change from year to year is favourable or unfavourable. For your analysis, assume that all other things have remained constant. Apply your analysis in very general terms. All values should be accurate to at least two decimal places.

Vision Consulting Inc.Income StatementFor Years Ended December 31, 2014, 2013, and 2012 201420132012Sales$1,471,200$1,276,200$1,198,200Cost of goods sold761,400778,700734,800Gross profit from sales709,800497,500463,400Operating expenses327,700328,400316,000Income from operations382,100169,100147,400Interest expense2,1501,8501,600Income before taxes379,950167,250145,800Income taxes53,60029,70018,300Net income$326,350$137,550$127,500

Vision Consulting Inc.Balance SheetDecember 31, 2014, 2013, and 2012Assets201420132012Cash$124,000$106,100$94,200Short-term investments56,00051,00052,000Accounts receivable, net68,00058,20050,200Merchandise inventory12,50012,00012,800Prepaid expenses6,8008,5009,100Notes receivable, due in 20179,0009,00011,500Plant assets, net200,000204,000247,000Total assets$476,300$448,800$476,800Liabilities and Equity Accounts payable$43,400$44,000$42,400Salaries payable7,3009,10010,600Income taxes payable8,2506,9507,150Long-term note payable secured by mortgage on plant assets34,00040,00049,000Share capital, 50,000 shares150,000180,000190,000Retained earnings233,350168,750177,650Total liabilities and equity$476,300$448,800$476,800

Ratio20142013AnalysisNumber of days of sales in inventory (