Comprehensive and Detailed In-Depth Explanation:
The cash conversion cycle (CCC) is calculated as:
CCC=Days Inventory Outstanding+Days Sales Outstanding#Days Payables Outstanding\text{CCC} = \text
{Days Inventory Outstanding} + \text{Days Sales Outstanding} - \text{Days Payables Outstanding} CCC=Days Inventory Outstanding+Days Sales Outstanding#Days Payables Outstanding CCC=58+42#10=90 daysCCC = 58 + 42 - 10 = 90 \text{ days}CCC=58+42#10=90 days Option A (26 days) - Incorrect, as it does not account for total cycle components.
Option C (100 days) & Option D (110 days) - Overestimate the cycle by not correctly adjusting for payables.
Thus, Option B (90 days) is the correct answer.
Reference: IIA Financial Management - Working Capital & Cash Flow Analysis

Reference: IIA Business Knowledge for Internal Auditing, Financial Ratios section.