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A company that produces small electric motors for treadmills had cost of goods sold last year of $241,000,000. The average value of inventory for raw materials, work-in-process, and finished goods are shown below:
Raw materials: $12.379.000
Work in process $7.631.000
Finished goods $9.275.000
If the company operates 365 days a year, the days of supply being held in inventory is