The LCB Retail Company has average inventories of 5700 $MM, ACOGS of 63,000 $MM and Net Sales of 72,000 $MM. How many days, on average, does a product stay in LCB's inventory before it is sold? Assume that stores operate 365 days a year and that LCB has an average annual holding cost rate of 15% (i.e., it costs $1.50 to hold an item that they procured for $10 for one entire year).