Libscomb Technologies' annual sales are $5,397,253 and all sales are made on credit, it purchases $4,149,809 of materials each year (and this is its cost of goods sold). Libscomb also has $549,214 of inventory, $552,090 of accounts receivable, and $431,408 of accounts payable. Assume a 365 day year.

What is Libscomb’s Inventory Turnover?