Calculate the current ratio in each of the following cases and indicate whether it is Favourable $($F$)$ or Unfavourable $($U$)($assuming that the current ratio for the industry is an average of $1\mathrm{.}1)$: $($Round the final answers $102$ decimal places.$)$

$\backslash$table$[[,$Case $1,$Case $2,$Case $3,$Case $4],[$Current Assets,$$73,200,$$$97,600,$$$39,200,$$$78,100$