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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	127,000		$	132,000
Accounts receivable		337,000			472,000
Inventory		577,000			479,000
Plant and equipment, net		869,000			867,000
Investment in Buisson, S.A.		400,000			435,000
Land (undeveloped)		246,000			248,000
Total assets	$	2,556,000		$	2,633,000
Liabilities and Stockholders' Equity
Accounts payable	$	374,000		$	342,000
Long-term debt		989,000			989,000
Stockholders' equity		1,193,000			1,302,000
Total liabilities and stockholders' equity	$	2,556,000		$	2,633,000

Joel de Paris, Inc. Income Statement
Sales					$	3,860,000
Operating expenses						3,396,800
Net operating income						463,200
Interest and taxes:
Interest expense	$	121,000
Tax expense		193,000				314,000
Net income					$	149,200

The company paid dividends of $40,200 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?