35. Top Dog, LLC provides repair services for oil rigs. The firm has five members in the LLC, which did not change between the first year and the second year. During Year 2, the business expanded into three new regions of the country. The following revenue and employee information is provided: Year 2 $58.500 Year 1 $60,525 120 Revenues (in thousands) Number of employees 160 Required (a) For Year 1 and Year 2, determine the revenue per employee (excluding members). (b) Interpret the trend between the two years