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Zane Corporation has an inventory conversion period of 61 days, an average colle

ID: 2801672 • Letter: Z

Question

Zane Corporation has an inventory conversion period of 61 days, an average collection period of 29 days, and a payables deferral period of 46 days. Assume 365 days in year for your calculations.

What is the length of the cash conversion cycle? Round your answer to two decimal places.
days

If Zane's annual sales are $3,689,060 and all sales are on credit, what is the investment in accounts receivable? Round your answer to the nearest cent. Do not round intermediate calculations.
$

How many times per year does Zane turn over its inventory? Assume that the cost of goods sold is 75% of sales. Use sales in the numerator to calculate the turnover ratio. Round your answer to two decimal places. Do not round intermediate calculations.
times

Explanation / Answer

a.

Cash conversion cycle is calculated by using following formula:

Cash conversion cycle = Inventory turnover day + Receivables day – Payables day

= 61 + 29 - 46

= 44 days

Cash Conversion cycle is 44 days.

b.

Total Credit sale = $3,689,060

Investment in account receivables = ($3,689,060 / 365) × 29

= $10,107.01 × 29

= $293,103.40.

Investment in Account receivables is $293,103.40.

c.

Cost of goods sold = 75% of sales

Cost of goods sold = $3,689,060 × 75%

= $2,766,795.

Cost of goods sold for company is $2,766,795.

Value of inventory = ($2,766,795 / 365) × 61

= $7,580.26 × 61

= $462,395.88

Value of inventory is $462,395.88.

Number of times inventory Turnover = $3,689,060 / $462,395.88

= 7.98 approx 8 times.

Inventory turnover is 8 times.