Web Structure Inc. calculated the ratios shown below for $2023$ and $2022$:

Required:

$1.$ & $2.$ Identify whether the change in the ratios from $2022$ to $2023$ is favourable $($F$)$ or unfavourable $($U$),$ and calculate the $2023$ ratios for Alberta Playground Inc. including a comparison against the industry averages. $($Select the option "Neither F or U$"$ if the option Favorable or Unfavorable is not applicable.$)$