1. Facilitate an analysis of competitive advantage using any SIX (6) accounting-based measures on Firm A and Firm B based on the measures provided below. Discuss the competitive advantage of Firm A over Firm B (and vice versa). Return on Revenue (ROR) Working Capital Turnover COGS/Revenue R&D/Revenue SG&A/Revenue Fixed Asset Turnover Inventory Turnover Receivable Turnover Payable Turnover Firm A 23.57% 18.79 58.36% 10.8% 12.57% 15.8 16.5 11.5 7.7 Firm B 22.55% 10.12 70.35% 15.3% 8.52% 6.5 8.8 6.5 8.1