3. Builders Federation Average ratios 'For federation members 201? '36 Return on capital employed 25.0% Acid test ratio 1.03:1 ='- ' Distribution costs 96 of sales 4.5% Questions In your role of planning assistant you are to prepare an analysis of the company's gures over the three year period using the performance criteria listed in the interfirm comparison table. 1. Calculate all the ratios given in the average ratios for federation members for 2015, 2016 and 2012. 2. Prepare a detailed report on the company's performance in terms of profitability and liquidity compared with the average of the sector over the period