An analyst gathers the following information (in € thousands) about an electronics manufacturing company:

	Year 2	Year 1
Cost of sales	1,000	800
Cost of ending inventory	150	120
Net realizable value of inventory	125	160

Changes to the allowance for inventory obsolescence have already been reflected in cost of sales. The days of inventory on hand (based on average inventory and 365-day year) for Year 2 is closest to: