Financial statement data for years ending December $31$ for Dennis Company follow:

Year $2$ Year $1$

Sales $$2,031,300$ $$2,152,000$

Fixed assets:

Beginning of year $563,000513,000$

End of year $565,500563,000$

a$.$ Determine the fixed asset turnover ratio for Year $1$ and Year $2.$ Round your answers to one decimal place.

Fixed asset turnover

Year $1$ fill in the blank $1$

Year $2$ fill in the blank $2$

b$.$ Does the change in the fixed asset turnover ratio from Year $1$ to Year $2$ indicate a favorable or an unfavorable change?