The following financial statement data for years ending December 31

The following financial statement data for years ending December 31 for Latchkey Company are shown below.

The following financial statement data for years ending December 31

a. Determine the ratio of net sales to assets for 2014 and 2013.
b. Does the change in the ratio of net sales to assets from 2013 to 2014 indicate a favorable or an unfavorabletrend?