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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	134,000		$	133,000
Accounts receivable		349,000			476,000
Inventory		579,000			479,000
Plant and equipment, net		828,000			842,000
Investment in Buisson, S.A.		392,000			427,000
Land (undeveloped)		248,000			250,000
Total assets	$	2,530,000		$	2,607,000
Liabilities and Stockholders' Equity
Accounts payable	$	376,000		$	334,000
Long-term debt		1,018,000			1,018,000
Stockholders' equity		1,136,000			1,255,000
Total liabilities and stockholders' equity	$	2,530,000		$	2,607,000

Joel de Paris, Inc. Income Statement
Sales					$	4,584,000
Operating expenses						3,942,240
Net operating income						641,760
Interest and taxes:
Interest expense	$	121,000
Tax expense		193,000				314,000
Net income					$	327,760

The company paid dividends of $208,760 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?