1. The correct answers are：B
$604，110
The inventory days (INV) is 63 (balancing figure in calculating the operating cycle：42 + INV-25 = 80.
63 ÷ 365 × ($10m – (1-0.65)) = $604，110.
If you chose $124,658 you did not treat the payables period as a reduction in the operating cycle. If you chose$1，121，918 you calculated inventory based on gross profit rather than cost of sales and if you chose $1，726，027.you worked out the inventory based on revenue rather than cost of sales.
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