Selected financial data (in thousands of dollars) for Barnstable Company appear below: 
-Between Year 1 and Year 2, the times interest earned ratio:
Definitions:
Total Cost
The complete cost of production which includes both fixed and variable costs.
Perfect Competitors
describes a market structure where many firms sell identical products, and no single seller has any influence over market price.
Market Price
The current price at which a good or service can be bought or sold in the marketplace.
Shutdown Point
The shutdown point refers to the level of output and price at which a company cannot cover its variable costs, leading it to cease operations temporarily.
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