WalkerCo reported cost of goods sold of $1,964. Inventory at the beginning of the year was $382 and at the end of the year $444. The LIFO reserve at the beginning of the year was $110 and at the end of the year $139. Calculate the days' sales in inventory based solely on the data reported on the balance sheet and income statement (i.e., ignore any adjustment for LIFO). Present your answer rounded to one decimal place, e.g., 20.0.