A companys assets consist of $150,000 of cash, $350,000 of accounts receivable, $500,000 of inventory, and $1,700,000 of plant and equipment. Its liabilities consist of $250,000 of accounts payable, $100,000 of accruals, and $1,000,000 of long-term debt. The companys annual sales are $4,000,000, it paid $150,000 of interest, its earnings before taxes are $350,000, and its net income is $200,000. In its industry, the average profit margin is 5.00%, the average total asset turnover is 1.67, and the average equity multiplier is 2.00. Using DuPont analysis, determine if the companys return on equity is above or below the industry average and what factor causes the difference?