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 i.e., X.XX)

b) Calculate Turnover (If necessary, round to 2 decimal places i.e. X.XX)

c) Calculate ROI

d) Calculate Residual Income