Financial statement data at December $31$ for Ecco Company are as follows:

Cost of goods sold

$$693,500$

Inventories:

Beginning of year

$200,000$

End of year

$160,000$

Determine the days' sales in inventory for the year.

a$.84\mathrm{.}2$ days

b$.21\mathrm{.}1$ days

c$.94\mathrm{.}7$ days

d$.105\mathrm{.}3$ days