Financial statement data for the years ended December 31 for Parker Corporation are as follows: 
(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?
Definitions:
Sarcomeres
The fundamental units of a muscle's myofibril, responsible for muscle contraction.
Z Line (Disc)
A key component in skeletal muscle fibers that anchors the actin filaments and marks the boundary between sarcomeres.
Motor Unit
A single motor neuron and all the muscle fibers it innervates, functioning as a single operational unit in muscle contraction.
Neuron
A specialized cell transmitting nerve impulses; a nerve cell.
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