For each ratio listed, identify whether the change in ratio value from the Prior Year to the Current Year is usually regarded as favorable or unfavorable. Ratio Change Current Year 12 % Prior Year 11 % 1. Profit margin 2. Debt ratio 58 % 57 39% 48 % 3. Gross margin 4. Acid-test ratio 5. Accounts receivable turnover 1.20 1.27 6.1 7.3 $ 1.30 $ 6. Basic earnings per share 7. Inventory turnover 8. Dividend yield 1.08 4.9 5.1 5.4 % 5.3 % Favorable Unfavorable