Financial Ratio	RPI,Inc.	Industry Standard
Current ratio	2.14	1.8
Acid-test ratio	0.87	0.9
Debt ratio	0.50	0.5
Long-term debt to total capitalization	0.34	0.7
Times interest earned	12.00	10
Average collection period	20.86	20
Inventory turnover (based on COGS)	6.99	7
Return on total assets	26.88%	8.40%
Gross profit margin	28.57%	25.00%
Operating income return on investment	26.88%	16.80%
Operating profit margin	17.14%	14.00%
Total asset turnover	1.57	1.2
Fixed asset turnover	2.41	1.8

Which of the ratios reported above in the industry norms do you feel should be most crucial in determining whether the bank should extend the line of credit? Why? (4 Marks) (500 words)