The following information is available from the financial statements of Rawhide Industries Inc.:
![591_384-B-A-F-S (4058).png](https://secure.tutorsglobe.com/CMSImages/591_384-B-A-F-S (4058).png)
Calculate Rawhide's return on total assets for 2013 and 2014. (Round answers to one decimal place.) Comment on whether the change in the company's efficiency in using its assets from 2013 to 2014 was favourable or unfavorable, including a comparison against the industry averages in Exhibit18.11.