A company reports the following information:

Operating assets:

	Beginning Balance	Ending Balance
cash	$340,000	$396,000
accounts receivable	$148,000	$123,500
inventory	$376,000	$325,000
plant and equipment (net)	$555,000	$584,000

sales= $3,225,000

net operating income= $615,000

minimum required rate of return =20%

a)calculate margin (if necessary, round % to 2 decimal places)

b)calculate turnover (if necessary, round % to 2 decimal places)

c) calculate ROI

d) calculate Residual Income