Fixed Asset Turnover Ratio Financial statement data for years ending December 31 for DePuy Company follow: Sales Fixed assets: Year 2 $1,855,700 Year 1 $2,024,000 Beginning of year End of year 529,000 531,400 483,000 529,000 a. Determine the fixed asset turnover ratio for Year 1 and Year 2. Round your answers to one decimal place. Year 1 Year 2 Fixed asset turnover 3.5 x 4 X b. Does the change in the fixed asset turnover ratio from Year 1 to Year 2 indicate a favorable or an unfavorable change? Unfavorable