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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance		Ending Balance
Assets
Cash	$	138,000	$	136,000
Accounts receivable		345,000		477,000
Inventory		563,000		489,000
Plant and equipment, net		824,000		808,000
Investment in Buisson, S.A.		402,000		427,000
Land (undeveloped)		250,000		250,000
Total assets	$	2,522,000	$	2,587,000
Liabilities and Stockholders' Equity
Accounts payable	$	383,000	$	348,000
Long-term debt		1,016,000		1,016,000
Stockholders' equity		1,123,000		1,223,000
Total liabilities and stockholders' equity	$	2,522,000	$	2,587,000

Joel de Paris, Inc. Income Statement
Sales		$	4,347,000
Operating expenses			3,694,950
Net operating income			652,050
Interest and taxes:
Interest expense	116,000
Tax expense	207,000		323,000
Net income		$	329,050

The company paid dividends of $229,050 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 1 decimal place.)

2. The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 16%. What was the companys residual income last year?