Times interest earned Averill Products Inc. reported the following on the company's income statement in 2078 and 2049: 2049 2048 Interest expense $440,000 $400,000 Income before income tax expense 5,544,000 4,400,000 a. Determine the times interest earned ratio for 2048 and 2049. Round to one decimal place. 2049 2018 Times Interest Earned b. Is the change in the times interest earned ratio favorable or unfavorable