Financial statement data for 2 years for Townson Company are as follows: Line Item Description Year 2 Year 1 Sales $3,657,000 $4,324,000 Fixed assets: Beginning of year 870,000 890,000 End of year 510,000 950,000 Which of the following statements regarding the company's fixed asset turnover ratio is not true? a. Since Year 1, it appears that Townson may have become more labor-intensive, requiring smaller amounts of fixed asset investments. b. Townson has become more efficient in generating sales with its fixed assets in Year 2 compared to Year 1. c. Townson's fixed asset turnover ratio has increased between Year 1 and Year 2. d. Townson's fixed asset turnover ratio has decreased between Year 1 and Year 2