Just watching one where the two 6-month periods of July-Dec and Jan-June are each taken to be 182.5 days.
Would it be ‘wrong’ to use the actual number of days in each period, so 184 days July-Dec and 181 days Jan-June?
Obviously that would give slightly different figures for inventory days etc, compared with just using 182.5 for each period. Which set of figures are the ‘correct’ ones?
I doubt you would get penalised in an exam for being exact with the number of days and I’d always go for simplicity and use 182.5 days as half a year, although I like the way you’ve thought it through.