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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance		Ending Balance
Assets
Cash	$	129,000	$	132,000
Accounts receivable		344,000		471,000
Inventory		568,000		471,000
Plant and equipment, net		819,000		826,000
Investment in Buisson, S.A.		392,000		434,000
Land (undeveloped)		253,000		251,000
Total assets	$	2,505,000	$	2,585,000
Liabilities and Stockholders' Equity
Accounts payable	$	386,000	$	349,000
Long-term debt		1,027,000		1,027,000
Stockholders' equity		1,092,000		1,209,000
Total liabilities and stockholders' equity	$	2,505,000	$	2,585,000

Joel de Paris, Inc. Income Statement
Sales		$	4,700,000
Operating expenses			4,042,000
Net operating income			658,000
Interest and taxes:
Interest expense	$ 121,000
Tax expense	204,000		325,000
Net income		$	333,000

The company paid dividends of $216,000 last year. The Investment in Buisson, S.A., on the balance sheet represents an investment in the stock of another company.

Required:
1.	Compute the companys margin, turnover, and return on investment (ROI) for last year. (Round your answers to 2 decimal places.)

2.	The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 21%. What was the companys residual income last year?