Pepito's Has Sales for the Year of $166,569 and Cost

Pepito's has sales for the year of $166,569 and cost of goods sold of $94,600.The firm carries an average inventory of $21,100 and has an average accounts payable balance of $19,600.What is the inventory period?

A) 89.02 days
B) 81.41 days
C) 31.29 days
D) 60.20 days
E) 81.06 days