Financial Statement Data for the Years Ended December 31 for Parker

Financial statement data for the years ended December 31 for Parker Corporation are as follows:
$\begin{array}{lrr} & \text { Current Year } & \text { Prior Year } \\\text { Sales } & \$ 2,595,600 & \$ 2,409,498 \\\text { Fixed assets net: } & & \\\text { Beginning of the year } & \$ 901,070 & \$ 820,000 \\\text { End of the year } & 829,330 & 901,070\end{array}$

a. Determine the fixed asset turnover for the current and prior years.

b. Does the change in fixed asset turnover from the prior year to the current year indicate a favorable or unfavorable trend?