ABC firm recorded $1 million sales in the last year. And, its fixed assets and total assets worthed $3 million and $5 million, respectively. The company adopted a new sales campaign in this year. With this campaign, it is expecting to increase its sales by 10%, and increase its assets by 5%. Compute "fixed asset turnover" and "total asset turnover" ratios in these two years. (15 points) Compare efficiency of asset utilization between these two years. (10 points)