Financial data for Joel de Paris, Inc., for last year follow:

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	133,000		$	125,000
Accounts receivable		341,000			485,000
Inventory		570,000			486,000
Plant and equipment, net		846,000			834,000
Investment in Buisson, S.A.		404,000			427,000
Land (undeveloped)		249,000			248,000
Total assets	$	2,543,000		$	2,605,000
Liabilities and Stockholders' Equity
Accounts payable	$	380,000		$	342,000
Long-term debt		965,000			965,000
Stockholders' equity		1,198,000			1,298,000
Total liabilities and stockholders' equity	$	2,543,000		$	2,605,000

Joel de Paris, Inc. Income Statement
Sales					$	4,393,000
Operating expenses						3,734,050
Net operating income						658,950
Interest and taxes:
Interest expense	$	123,000
Tax expense		209,000				332,000
Net income					$	326,950

The company paid dividends of $226,950 last year. The Investment in Buisson, S.A., on the balance sheet represents an investment in the stock of another company. The company's minimum required rate of return of 15%.

Required:

1. Compute the company's average operating assets for last year.

2. Compute the companys margin, turnover, and return on investment (ROI) for last year. (Round "Margin", "Turnover" and "ROI" to 2 decimal places.)

3. What was the companys residual income last year?