Zane Corporation has an inventory conversion period of 68 days, an average collection period of 28 days, and a payables deferral period of 41 days. Assume 365 days in year for your calculations.

How many times per year does Zane turn over its inventory? Assume that the cost of goods sold is 75% of sales. Use sales in the numerator to calculate the turnover ratio. Do not round intermediate calculations. Round your answer to two decimal places.