Financial data for Beaker Company for last year appear below:

Beaker Company
Statements of Financial Position
	Beginning Balance			Ending Balance
Assets:
Cash	$	266,000		$	725,370
Accounts receivable		195,000			138,000
Inventory		328,000			285,000
Plant and equipment (net)		475,000			380,000
Investment in Cedar Company		281,000			333,000
Land (undeveloped)		194,000			194,000
Total assets	$	1,739,000		$	2,055,370
Liabilities and owners' equity:
Accounts payable	$	170,000		$	226,000
Long-term debt		846,000			846,000
Owners' equity		723,000			983,370
Total liabilities and owners' equity	$	1,739,000		$	2,055,370

Beaker Company
Income Statement
Sales				$	2,390,000
Less operating expenses					1,696,900
Net operating income					693,100
Less interest and taxes:
Interest expense	$	101,800
Tax expense		207,930			309,730
Net income				$	383,370

The company paid dividends of $123,000 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 45%. What was the company's residual income last year?