Costco		Industry Averages
Return on Assets	7.28%		Current Ratio	1.1
Total Debt to Total Equity	.25		Total Asset Turnover	3.0
Revenue	$167 Billion		Total Debt Ratio	25%
Total Debt	$11 Billion		Profit Margin	5%
Current Assets	$28 Billion		Return on Equity	10%
Current Liabilities	$25 Billion

Compare Costcos financial performance to the Industry Averages using the measures found below.

(1) asset use efficiency (10 point) (2) operating efficiency (10 points) (3) liquidity (10 point) (4) financial leverage (10 point)