Given the following financial statements for GM, what is the average days in inventory?

Given the following financial statements for GM, what is the average days in inventory? (Round your answer to the nearest whole day.)

General Motors: Income Statement

 12/31/14

Total Revenue

155,929,000

Cost of Revenue

142,121,000

Gross Profit

13,808,000

Operating Expenses

Selling General and Administrative

12,158,000

Non Recurring

120,000

Operating Income or Loss

1,530,000

Net Income

3,949,000

General Motors: Balance Sheet

 12/31/14

Cash And Cash Equivalents

20,292,000

Short Term Investments

9,222,000

Net Receivables

35,366,000

Inventory

13,642,000

Other Current Assets

5,148,000

Total Current Assets

83,670,000

Long Term Investments

24,356,000

Property Plant and Equipment

34,803,000

Goodwill

1,427,000

Intangible Assets

4,983,000

Other Assets

3,024,000

Deferred Long Term Asset Charges

25,414,000

Total Assets

177,677,000

Current Liabilities

Accounts Payable

50,713,000

Short/Current Long Term Debt

14,988,000

Total Current Liabilities

142,220,000

Long Term Debt

31,853,000

Other Liabilities

44,099,000

Minority Interest

567,000

Total Liabilities

142,220,000

Stockholders' Equity

Common Stock

16,000

Retained Earnings

14,577,000

Capital Surplus

28,937,000

Other Stockholder Equity

-8,073,000

Total Stockholder Equity

35,457,000