The number of times interest charges are earned is calculated as

a$.$ Income Before Income Taxes $$ Interest Expense

b$.($Income Before Income Taxes $+$ Interest Expense$)$ Interest Expense

c$.$ Interest Expense $$ Income Before Income Taxes

d$.$ None of these choices are correct.

An increase in the number of times interest charges are earned from one year to the next would be considered

a$.$ unfavorable

b$.$ favorable

c$.$ irrelevant

d$.$ None of these choices are correct.