Fixed Asset Turnover Ratio Financial statement data for years ending December 31 for Dennis Company follow: Sales Fixed assets: Beginning of year End of year Year 2 $1,981,875 565,000 567,500 Year 1 $1,728,000 $15,000 565,000 a. Determine the fixed asset turnover ratio for Year 1 and Year 2. Round your answers to one decimal place. Year 1 Fixed asset turnover Year 2 b. Does the change in the fixed asset turnover ratio from Year 1 to Year 2 indicate a favorable or an unfavorable change?