Financial data for Beaker Company for last year appear below: Beaker CompanyStatements of Financial Position Beginning BalanceEnding BalanceAssets: Cash$ $277,000$$ $136,386$Accounts receivable$179,000205,000$Inventory$257,000270,000$Plant and equipment $($net$)476,000440,000$Investment in Cedar Company$255,000288,000$Land $($undeveloped$)335,000335,000$Total assets$ $1,779,000$$ $1,674,386$Liabilities and owners' equity: Accounts payable$ $203,000$$ $152,000$Long$-$term debt$862,000862,000$Owners' equity$714,000660,386$Total liabilities and owners' equity$ $1,779,000$$ $1,674,386$ Beaker CompanyIncome StatementSales $ $1,960,000$Less operating expenses $1,597,400$Net operating income $362,600$Less interest and taxes: Interest expense$ $105,800$ Tax expense$141,414247,214$Net income $ $115,386$ The company paid dividends of $$169,000$ last year. The "Investment in Cedar Company" on the statement of financial position represents an investment in the stock of another company. Required:a$.$ Compute the company's margin, turnover, and return on investment for last year.b$.$ The Board of Directors of Beaker Company has set a minimum required return of $30\%.$ What was the company's residual income last year?