Times interest earned Averill Products Inc. reported the following on the company's income statement in 2008 and 20Y9: Interest expense 20Y9 20Y8 $440,000 $400,000 Income before income tax expense 5,544,000 4,400,000 a. Determine the times interest earned ratio for 20Y8 and 2019. Round to one decimal place. Times Interest Earned 20Y9 20Y8 b. Is the change in the times interest earned ratio favorable or unfavorable? Favorable