The following table contains DuPont equation component information for Western Sunset Camping Equipment and the camping equipment manufacturing industry average. Which of the following is a correct interpretation of this information?

	Profit Margin	Total Asset Turnover	Equity Multiplier
Western Sunset	.12	1.21	1.95
Industry Average	.13	1.37	1.45

a. Western Sunset is controlling costs better than the industry average.

b. Western Sunset is relying on debt funding more heavily than the average firm in the industry.

c. Western Sunset is using its assets more effectively than the industry on average.

d. Western Sunset has a lower return on equity than the industry average.

e. All of the above