Fixed Asset Turnover Ratio Financial statement data for years ending December 31 for DePuy Company follow: Sales Fixed assets: Beginning of year End of year Year 2 $5,510,000 1,600,000 2,200,000 Year 1 $4,880,000 1,450,000 1,600,000 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?