The following financial data and ratios are typical of companies in Lydex Company's industry:

$\backslash$table$[[$Current ratio,$2\mathrm{.}3],[$Acid$-$test ratio,$1\mathrm{.}2],[$Average collection period,$32$ days$],[$Average sale perigd,$60$ days$],[$Return on assets,$8\mathrm{.}6\%$