In its 2010 Annual Report, Super-Mart reported inventory of $39,038 million on January 31, 2010, and $40,753 million on January 31, 2009, cost of sales of $290,921 million for fiscal year 2010, and net sales of $345,960 million. Compute Super-Mart's inventory turnover and the average days to sell inventory for the fiscal year 2010.