Fricker's Financial Records Reveal This Information at 31 December 2014

Multiple Choice

Fricker's financial records reveal this information at 31 December 2014. $$\begin{array} { l c } \text { Net Sales for } 2014 & \$ 90000 \\\text { Cost of Sales for } 2014 & 60000 \\\text { Ending Inv entory } & 12500 \\\text { B eginning Inventory } & 17500\end{array}$$ The number of days taken to turn over average inventory for 2014 is:

A) 91 days
B) 71 days
C) 76 days
D) 61 days