You have the following information that relates to Nemoper plc management of working capital:

Accounts payable 16,234

Accounts receivable 54,323

Raw materials 24,563

WIP 12,987

Finished goods 46,328

From the Profit and loss account:

Purchases 345,357

Cost of goods sold 564,543

Sales 1,465,353

What is Nemopers Cash Conversion Cycle (CCC) in days?

A. 61 days

B. 123 days

C. 84 days

D. 102 days

E. 256 days