PE 6-7A Ratio of net sales to assets

The following financial statement data for years ending December 31 for Foodworks Company are shown below.

2012

2011

Net sales

$880,000

$787,500

Total assets:

Beginning of year

500,000

375,000

End of year

600,000

500,000

a. Determine the ratio of net sales to assets for 2012 and 2011.

b. Does the change in the ratio of net sales to assets from 2011 to 2012 indicate a favorable or an unfavorable trend?