Presented below is the comparative income statement of Einstein Company for 2013 and 2012. Einstein Company Income Statement For the Year Ended January 31 2013 2012 Sales $184,166 $111,886 Cost of Goods Sold $112,990 $61,800 Gross Profit $71,176 $50,086 Operating Expenses: Advertising $3,460 $1,950 Bank Charges $544 $80 Communication $5,730 $3,550 Legal and Professional $5,600 $3,110 Utilities $3,104 $1,765 Rent Expense $3,150 $3,150 Repairs and Maintenance $3,510 $2,560 Salaries and Wages $2,760 $1,750 Transportation $3,060 $1,680 Interest $1,251 $579 Depreciation $1,380 $920 Total Operating Expenses $33,549 $21,094 Operating Profit before tax $37,627 $28,992 Income Tax $11,288 $8,698 Net Profit $26,339 $20,294 a) Calculate the following ratios for both years: Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places. 2013 2012 EBIT Percentage to Sales Interest Coverage Ratio b) In which year does the company have a better performance with respect to the EBIT Percentage to Sales calculated in part a)? Year: Check