Weller, Inc. provided the following particulars for2017:

Cost of Goods Sold(Cost ofsales)

$ 1 400000

$1,400,000

Beginning Merchandise Inventory

300000

300,000

Ending Merchandise Inventory

600000

600,000

Calculate the average number of days that inventory was held byWeller, Inc. during 2017.(Assume 365 days in a year. Round your intermediate calculations and final answer to two decimalplaces.)