Fixed Asset Turnover Ratio Financial statement data for years ending December 31 for Dennis Company follow: Year 2 Year 1 Sales $2,289,200 $1,965,600 Fixed assets: Beginning of year 571,000 521,000 End of year 573,600 571,000 a. Determine the fixed asset turnover ratio for Year 1 and Year 2. Round your answers to one decimal place. b. Does the change in the fixed asset turnover ratio from Year 1 to Year 2 indicate a favorable or an unfavorable change?