Shown here are condensed income statements for two different companies (assume no income taxes).

Miller Company
Sales	$	1,350,000
Variable expenses (80%)		1,080,000
Income before interest		270,000
Interest expense (fixed)		72,000
Net income	$	198,000

Weaver Company
Sales	$	1,350,000
Variable expenses (60%)		810,000
Income before interest		540,000
Interest expense (fixed)		342,000
Net income	$	198,000

1. Compute times interest earned for miller company and for weaver company

numerator	/	denominator	=	times interest earned
	/		=	n/a
$	/	$	=	n/a
$	/	$	=	n/a