Financial statement data for years ending December 31 for Davenport Company follows:

_________________________2016 _____________2015

Sales ......................... $1,668,000 .............. $1,125,000

Fixed assets:

Beginning of year ............. 670,000 .................. 580,000

End of year .................... 720,000 ................... 670,000

a. Determine the fixed asset turnover ratio for 2016 and 2015.

b. Does the change in the fixed asset turnover ratio from 2015 to 2016 indicate a favorable or an unfavorable trend?