Inventories (lower of cost or market) 930,000 Prepaid Expenses 10,150 Accumulated Tax Prepayments 12,000 Current Assets 2,067,150 Fixed Assets at Cost 2,500,000 less: Accumulated Depreciation 700,000 Net Fixed Asset 1,800,000 Investments, Long-Term 35,000 Goodwill 100,000 Total Assets $4,002,150 Bank Loans and Notes Payable $448,500 Accounts Payable 148,000 Accrued Taxes 36,000 Other Accrued Liabilities 195,500 Current Liabilities 828,000 Long-Term Debt 1,200,000 Common Stock, $1 par value 700,000 Additional Paid-in Capital 174,150 Retained Earnings 1,100,000 Total Net Worth 1,974,150 Total Liabilities and Net Worth $4,002,150 ALPHA MANUFACTURING COMPANY, Income statement Net Sales $5,200,000 less: Cost of Goods Sold 4,576,000 Gross Profit 624,000 Selling, General and Administrative Expense 750,000 Depreciation 95,000 Interest Expense 75,000 Earnings Before Taxes (296,000) Income Taxes 0 Earnings After Tax (296,000) Cash Dividends 0 Increase (decrease) in Retained Earnings ($296,000) According to these statements in Table 6-1, what was ALPHA's inventory turnover in days (rounded to the nearest day)? Use a 365-day year