The days' sales in the raw materials inventory are 91.25. (15,000/60,000 x 365 = 91.25).
The entire cost of the components, subassemblies, and supplies that a company currently has on hand but hasn't used in production is known as raw materials inventory. This is the definition of a raw material, and there are two kinds of raw materials used to create a finished good: direct resources (DM)
A business moves raw materials from the raw materials inventory to the work-in-process inventory as they are used in production. When a business completes the things that are still in the work-in-progress stage, it adds the finished products to the finished goods inventory, making them marketable.
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