Select financial statement data for two recent years for Davenport Company are as follows:20Y5 20Y4Sales $1,668,000 $1,125,000Beginning of year $670,000 $580,000End of year $720,000 $670,000a) Determine the fixed asset turnover ratio for 20Y4 and 20Y5.b) Does the change in the fixed asset turnover ration from 20Y4 and 20Y5 indicate a favorable or an unfavorable change?