Discuss two things that could make the fixed asset turnover fall and the cost of goods sold percentage rise at the same time.

Year 11 Year 10 Year 9 Texas Instruments Sales Cost of Goods Sold Capital Expenditures Average Fixed Assets Percentage Fixed Assets Depreciated Percentage Change in Sales Cost of Goods Sold as a Percentage of Sales $8.201 5,577 1,790 5,518 42.3% -30.9% 68.0% $11,860 6,065 2,762 4,641 40.0% 25.3% 51.1% $9,468 4,900 1,373 3,604 46.1% 11.9% 51.8% Hewlett-Packard Sales Cost of Goods Sold Capital Expenditures Average Fixed Assets Percentage Fixed Assets Depreciated Percentage Change in Sales Cost of Goods Sold as a Percentage of Sales $45,226 33,474 1,527 4,449 55.0% $48,782 34,864 1,737 4,417 52.7% $42,370 29,720 1,134 5,346 51.4% -10.0% 70.1% -7.3% 74.0% 15.1% 71.5%