Below is selected financial information from the 10-K for All Food Inc. Selected Accounts FY 2021 FY 2020 Net Income $2,156 $3,440 Average Total $15,650 $14,500 Assets Net Sales $20,862 $19,014 Formulas: Net Profit Margin = Net Income / Net Sales Total Asset Turnover = Net Sales / Average Total Assets DuPont Return on Assets = Net Profit Margin x Total Asset Turnover (Remember: NPM and ROA are in % and TAT is in times) a. Please calculate the DuPont Return on Assets for both Fiscal Years. (15%) b. Please explain the reason for the fluctuation between FY 2020 and FY 2021 (25%). Your explanation should include an explanation of the relationship between the Net Profit Margin and Total Assets Turnover to arrive at the DuPont Return on Assets