$[$Cash Conversion Cycle$]$

Two years of financial statement data for the Munich Export Corporation are shown below.

MUNICH EXPORTS CORPORATION

$\backslash$table$[[$Balance Sheet,$2015,2016],[$Cash$,$$$50,000,$$$50,000],[$Accounts Receivables,$200,000,300,000],[$Inventories$,450,000,570,000],[$Total Current Assets,$\backslash$bar $(700,000),\backslash$bar $(920,000)],[$Fixed Assets, Net,$300,000,380,000],[$Total Assets,$$1,000,000,$$$1,\backslash$bar $(300,000)],[$Accounts Payable,$130,000,$$$180,000],[$Accruals$,50\mathrm{.}000,70,000],[$Bank Loan,$90\mathrm{.}000,90,000],[$Total Current Liabilities,$270,000,340,000],[$Long$-$Term Debt,$400,000,550,000],[$Common Stock $($ $$\mathrm{.}05$ par$),50,000,50,000],[$Additional Paid$-$in$-$Capital,$200,000,200,000],[$Retained Earnings,$80,000,160,000],[$Total Liab. & Equity,$$1,000,000,$$$1,300,000]]$

$\backslash$table$[[$Income Statement,$2015,2016\_],[$Net Sales,$$1,300,000,$$$1,600,000],[$Cost of Goods Sold,$780,000,960,000],[$Gross Profit,$520,000,640,000],[$Marketing$,130,000,160,000],[$General & Administrative,$150,000,150,000],[$Depreciation$,40,000\_,55,000\_],[$EBIT$,200,000,275,000],[$Interest$,45,000,55,000\_],[$Earnings Before Taxes,$155,000,220,000],[$Income Taxes $(40\%$ rate$),62,000,88,000],[$Net Income,$$93\mathrm{.}000,$$$132,000]]$

A$.$ Calculate the inventory$-$to$-$sale conversion period for $2016.$

B$.$ Calculate the sale$-$to$-$cash conversion period for $2016.$

C$.$ Calculate the purchase$-$to$-$payment conversion period for $2016$

D$.$ Calculate the length of Munich Exports' cash conversion cycle for $2016.$