The Following Information Was Obtained from the Accounting Records of the Guerra

Multiple Choice

The following information was obtained from the accounting records of the Guerra Corporation for 2010: $\begin{array}{ll}\text { Cost of goods sold }&\$3,600,000\\\text { Merchandise inventory: }\\&\text { January } 1 & 400,000 \\&\text { December } 31 & 460,000\end{array}$
Assuming a business year consisting of 365 days, what was Guerra's number of days' sales in inventories for 2010?

A) 46.6 days
B) 43.6 days
C) 40.6 days
D) 36.7 days