Financial statement data for years ending December 31 for DePuy Company follow:

	Year 2		Year 1
Sales	$2,159,350		$2,276,400
Fixed assets:
Beginning of year	567,000		517,000
End of year	569,500		567,000

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
Year 2

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

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