Good Name Computers Inc. is hardware computer related retailer. It uses LIFO for its inventory of computer hardware. Good Name Computers had inventory as of December 31, 2004 of 100 units @ $500 each. During the year ending December 31, 2005, Good Name Computers made the following two purchases: 150 units @ $600 each 200 units @ $650 each During the year ending December 31, 2005, Good Name Computers sold: 250 units of computer hardware @ $750 each.

If Good Name Computers uses FIFO method, what is the effect of FIFO relative to LIFO on the following ratios?

a. Gross profit margin

b. Working capital

c. Total current assets

d. Debt to equity ratio