Your boss asks you to compute your company's cash conversion cycle. Looking at the financial statements, you see that the average inventory for the year was $31,000, accounts receivable averaged $22,000, and accounts payable averaged $16,900. You also see that the company had sales of $178,200 and that cost of goods sold was $127,100. Calculate firm's cash conversion cycle. (Use 365 days for calculation. Round intermediate calculations and final answer to 1 decimal place, eg. 15.1.)

Whats the firm cash conversion cycle is ____ days.