Santana Reys two departments, Computer Consulting Services and Computer Workstation Furniture Manufacturing, have each been profitable for Business Solutions. Santana has heard of the cash conversion cycle and wants to use it as another performance measure for the workstation manufacturing department. Data below are for the most recent two quarters.

	1st Quarter		2nd Quarter
Days sales in accounts receivable	28	days	30	days
Days sales in inventory	34	days	33	days
Days payable outstanding	40	days	37	days

Required: 1&2. Compute cash conversion cycle for the first quarter and second quarter. 3. Did cash conversion cycle improve or worsen from the first to the second quarter?