$4\mathrm{.}12$Use the data in Problem and Case $4\mathrm{.}11.$ The notes to the financial statements indicated that $80\%$ of the sales for Creative Advertising Limited were credit sales. Inventory purchases, $90\%$ of which were on credit, were $$215,000$ in $2010$ and $$200,000$ in $2009.$ On average there were $325$ employees throughout $2010.$

Required:

$($a$)$ Calculate the five efficiency ratios for Creative Advertising Limited for $2010.$

$($b$)$ What can you conclude from these ratios?