Selected Information Taken from the Accounting Records of Rigor Company

Selected information taken from the accounting records of Rigor Company follows:
$\begin{array}{lr}\text { Net accounts receivable at December } 31,2013 & \$ 800,000 \\\text { Net accounts receivable at December 31, 2014 } & \$ 900,000 \\\text { Accounts receivable turnover } & 7 \text { to } 1\\\text { Inventories at December } 31,2013 & \$ 1,000,000 \\\text { Inventories at December } 31,2014 & \$ 1,200,000 \\\text { Inventory turnover } & 3 \text { to }1\end{array}$
Required:
a.What was Rigor's gross margin for 2014?
b.Suppose there are 360 business days in the year.What was the number of days' sales outstanding in average receivables and the number of days' sales outstanding in average inventories for 2014,respectively?