Use the Following Information for Ephron Company to Compute Days

Multiple Choice

Use the following information for Ephron Company to compute days' sales in inventory for Year 2. $$\begin{array} { | l | r | r | } \hline & \text { Year } 2 & \text { Y ear 1 } \\\hline \text { Net sales } & \$ 547,500 & \$ 572,000 \\\hline \text { Cost of goods sold } & 348,500 & 370,840 \\\hline \text { Ending inventory } & 75,700 & 81,400 \\\hline\end{array}$$

A) 50.5
B) 76.8
C) 82.3
D) 79.3
E) 52.4