Please consider the financial information below and answer the questions listed.

Bruschi Inc. Eckersley Corp.

Sales $100,000,000\mathrm{.}00$$ $150,000,000\mathrm{.}00$$

R&D $10,000,000\mathrm{.}00$$ $3,000,000\mathrm{.}00$$

SG&A $14,000,000\mathrm{.}00$$ $12,000,000\mathrm{.}00$$

Net Income $18,000,000\mathrm{.}00$$ $24,000,000\mathrm{.}00$$

Equity $61,919,504\mathrm{.}64$$ $83,333,333\mathrm{.}33$$

Liabilities $43,343,653\mathrm{.}25$$ $16,666,666\mathrm{.}67$$

$(1)$ Which firm has higher asset turnover and ROA?

$(2)$ Which firm is pursuing a low$-$cost strategy? Why?

$(3)$ Which firm is more likely to survive an economic downturn?