Financial statement data for the years ended December 31 for Parker Corporation are as follows:

		Current Year	Prior Year
Net Sales		$2,595,600	$2,409,498
	Fixed assets (net):
	Beginning of the year	$901,070	$820,000
	End of the year	829,330	901,070

a. Determine the fixed asset turnover for the current and prior years. Round your answers to one decimal place.

Current Year:
Prior Year:

b. Does the change in fixed asset turnover from the prior year to the current year indicate a favorable or unfavorable trend?