Based on the following data for the current year, what is the number of days' sales in inventory (rounded to one decimal place)? Assume 365 days a year.

Sales on account during year	$437,995
Cost of goods sold during year	189,885
Accounts receivable, beginning of year	47,414
Accounts receivable, end of year	54,169
Inventory, beginning of year	35,236
Inventory, end of year	43,316

a.151.1

b.83.3

c.67.8

d.75.5