Select financial statement data for two recent years for Davenport Company are as follows:

$20$Y$520$Y$4$

Sales $$1,668,000$ $$1,125,000$

Fixed assets:

Beginning of year $670,000580,000$

End of year $720,000670,000$

a$.$ Determine the fixed asset turnover ratio for $20$Y$4$ and $20$Y$5.$ Round to one decimal place.

$20$Y$520$Y$4$

Fixed Asset Turnover Ratio fill in the blank $1$ fill in the blank $2$

b$.$ Does the change in the fixed asset turnover ratio from $20$Y$4$ to $20$Y$5$ indicate a favorable or an unfavorable change?