Fixed Asset Turnover Ratio

The following table shows the revenue and average netfixed assets(in millions) for a recent fiscal year for Eastern Company and Western, Inc.:

Eastern Company	52,571		4,281
Western, Inc.	19,242		1,327

a. Compute the fixed asset turnover for each company. Round to two decimal places.

Eastern Company

Western, Inc.

b. Which company uses its fixed assets more efficiently?

A higher ratio means that there is