Period covered                                                                365 days

Average period of credit allowed by supplier               16 days

Average Total of debtors outstanding                           4,80,000/-

Raw material consumption                                             44,00,000/-

Total cost of goods sold for the year                             1,05,00,000/-

Total cost of production                                                  1,00,00,000/-

Sales                                                                                1,60,00,000/-

Value of average stock maintained:

Raw material                                                                    3,20,000/-

Work-in-progress                                                                      3,50,000/-

Finished goods                                                                2,60,000/-

The length of operating cycle of the manufacturing concern will be: