The numbers below are for Iffy Company and Model Company for the year 2003:

Iffy

Model

Cash

$00,120

$00,900

Accounts receivable.

600

4,500

Inventory

480

6,000

Property, plant, and equipment

3,440

15,000

Total liabilities .

3,190

18,150

Stockholders equity

1,450

8,250

Sales

10,000

75,000

Cost of goods sold

9,200

66,750

Wages expense.

700

5,250

Net income.

100

3,000

1. Compute return on equity, profit margin, asset turnover, and the assets to equity ratio for both Iffy and Model.

2. Briefly explain why Iffy s return on equity is lower than Model s.