The cash conversion cycle (CCC) is calculated as:

$CCC = \text{Days of Inventory Outstanding (DOH)} + \text{Days of Sales Outstanding (DSO)} - \text{Days of Payables Outstanding (DPO)}$

• DOH is derived by dividing the number of days in the period (360) by the inventory turnover (2), resulting in 180 days.
• DSO is calculated by dividing the number of days in the period (360) by the receivables turnover (10), yielding 36 days.
• DPO is determined by dividing the number of days in the period (360) by the payables turnover (8), giving 45 days.

Thus, the CCC is:

$180 + 36 - 45 = 171 \text{ days}$

Option B is correct because it accurately reflects the calculation of the cash conversion cycle. Options A and C are incorrect due to errors in the treatment of DPO (subtracted in A and added in C).