Select financial statement data for two recent years for Davenport Company are as follows: Sales Fixed assets: 20Y5 20Y4 $1,668,000 $1,125,000 Beginning of year 670,000 580,000 End of year 720,000 670,000 a. Determine the fixed asset turnover ratio for 20Y4 and 20Y5. Round to one decimal place. Fixed Asset Turnover Ratio 20Y5 20Y4 b. Does the change in the fixed asset turnover ratio from 2004 to 20Y5 indicate a favorable or an unfavorable change?