The following table shows financial data $($year $2004)$ for Costco Wholesale and Walmart, two major U$.$S$.$ retailers.

Costco $($$ Millions$)$ Walmart $($$ Millions$)$

Inventories $ $3,534$ $ $29,447$

Sales $($net$)$ $ $48,587$ $ $283,242$

COGS $ $12,779\mathrm{.}8$ $ $228,423$

Source: Compustat, WRDS$.$

Assume that both companies have an average annual holding cost rate of $25$ percent $($i$.$e$.,$ it costs both retailers $$2\mathrm{.}5$ to hold an item that they procured for $$10$ for one entire year$).$

a$.$ How many days, on average, does a product stay in Costco$$s inventory before it is sold? Assume that stores are operated $365$ days a year. $($Round the answer to $2$ decimal places.$)$