Financial statement data for years ending December 31 for Winnett Company are shown below. Net sales Fixed assets: Beginning of year End of year 2012 $3,572,000 900,000 980,000 2011 $3,526,000 820,000 900,000 a. Determine the fixed asset turnover ratio for 2012 and 2011. b. Does the change in the fixed asset turnover ratio from 2011 to 2012 indicate a favor- able or an unfavorable trend?