Data for Barry Computer Co. and its industry averages follow. The firm's debt is priced at par, so the market value of its debt equals its book value. Since dollars are in thousands, number of shares are shown in thousands too.

Barry Computer Company: Balance Sheet as of December 31, 2019 (In Thousands) Cash $ 86,400 Accounts payable Receivables 288,000 Other current liabilities Inventories 158,400 Notes payable to bank Total current assets $532,800 Total current liabilities Long-term debt Net fixed assets 187,200 Common equity (29,520 shares) Total assets $720,000 Total liabilities and equity $ 72,000 79,200 64,800 $216,000 208,800 295,200 $720,000 Barry Computer Company: Income Statement for Year Ended December 31, 2019 (In Thousands) Sales $1,200,000 Cost of goods sold Materials $480,000 Labor 360,000 Heat, light, and power 60,000 Indirect labor 60,000 Depreciation 48,000 1,008,000 Gross profit $ 192,000 Selling expenses 108,000 General and administrative expenses 36,000 Earnings before interest and taxes (EBIT) $ 48,000 Interest expense 20,880 Earnings before taxes (EBT) $ 27,120 Federal and state income taxes (25%) 6,780 Net income 20,340 Earnings per share 0.6890 Price per share on December 31, 2019 10.00 X 41 days a. Calculate the indicated ratios for Barry. Do not round intermediate calculations. Round your answers to two decimal places. Ratio Barry Industry Average Current X 2.50 x Quick 1.76x Days sales outstandinga days Inventory turnover 7.95 x Total assets turnover 1.88 Profit margin % 1.58% ROA % 2.97% ROE % 7.33% ROIC 7.30% TIE X 2.21 x Debt/Total capital % 49.20% M/B 5.00 P/E 16.97 EV/EBITDA 7.40 % aCalculation is based on a 365-day year. b. Construct the DuPont equation for both Barry and the industry. Do not round intermediate calculations. Round your answers to two decimal places. FIRM INDUSTRY Profit margin % 1.58% Total assets turnover 1.88x Equity multiplier