Consider the following performance data for Modular Computers, Inc $($MCI$).$

Sales $=$ $$37\mathrm{.}4$ million, cost of goods sold $=$ $$28\mathrm{.}3$ million, total average inventory $=$ $$431,000,$ accounts receivable $=$ $$2,350,000,$ accounts payable $=$ $$3,410,000,$ and operating $365$ days per year. Compute the cash$-$to$-$cash conversion cycle. Do not round intermediate calculations. Round your answer to one decimal place.

day$($s$)$