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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	139,000		$	131,000
Accounts receivable		349,000			475,000
Inventory		576,000			473,000
Plant and equipment, net		796,000			821,000
Investment in Buisson, S.A.		393,000			430,000
Land (undeveloped)		251,000			246,000
Total assets	$	2,504,000		$	2,576,000
Liabilities and Stockholders' Equity
Accounts payable	$	381,000		$	335,000
Long-term debt		1,049,000			1,049,000
Stockholders' equity		1,074,000			1,192,000
Total liabilities and stockholders' equity	$	2,504,000		$	2,576,000

Joel de Paris, Inc. Income Statement
Sales					$	4,136,000
Operating expenses						3,515,600
Net operating income						620,400
Interest and taxes:
Interest expense	$	121,000
Tax expense		205,000				326,000
Net income					$	294,400

The company paid dividends of $176,400 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?