The Financial Controller of Beauville Designs Plc Has Calculated the Following

The financial controller of Beauville Designs plc has calculated the following ratios for the company's financial year ended 31 March 20X4: Average inventory turnover period: 82.4 days
Average trade receivables turnover period: 54.3 days
Average trade payables turnover period: 73.7 days
What is the length of the company's operating cycle?

A) 210.4 days
B) 45.6 days
C) 101.8 days
D) 63.0 days