Huebert Corporation and Winslow Corporation reported the following information:

	($ in millions)
	Huebert							Winslow
	2018				2017			2018				2017
Property, plant, and equipment (net)	$	440			$	460		$	930			$	920
Net sales2018			$	3,780						$	6,930

Calculate each companies fixes-asset turnover ratio and determine which company utilizes its fixed assets most efficiently to generate sales. (Round your answers to two decimal places.)

	Huebert	Winslow
Fixed-asset turnover ratio
Most efficient at using fixed assets to generate sales: