Fixed asset turnover ratio

Select financial statement data for two recent years for Davenport Company are as follows:

Line Item Description	20Y5	20Y4
Sales	$1,850,000	$1,139,000
Fixed assets:
Beginning of year	720,000	620,000
End of year	760,000	720,000

a. Determine the fixed asset turnover ratio for 20Y4 and 20Y5. Round your answers to one decimal place.

Line Item Description	20Y5	20Y4
Fixed Asset Turnover Ratio	fill in the blank 1 of 2	fill in the blank 2 of 2

b. Does the change in the fixed asset turnover ratio from 20Y4 to 20Y5 indicate a favorable or an unfavorable change?

Favorable Unfavorable