Required:

a$.$ Calculate the following ratios $($assume depreciation expense is $$752,000$ for both organizations and is allocated among program and supporting expenses$)$:

b$.$ For each ratio, which of the two organizations has the stronger ratio.

$($Assume $365$ days in a year. Do not round intermediate calculations. Round "Program expense" answers to $1$ decimal place and "Fund$-$raising efficiency" answers to $3$ decimal places and "Days cash on hand", "Working capital" answers to nearest whole number.$)$