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		$	127,000
Accounts receivable		336,000			486,000
Inventory		565,000			472,000
Plant and equipment, net		871,000			865,000
Investment in Buisson, S.A.		398,000			427,000
Land (undeveloped)		253,000			255,000
Total assets	$	2,561,000		$	2,632,000
Liabilities and Stockholders' Equity
Accounts payable	$	380,000		$	334,000
Long-term debt		1,046,000			1,046,000
Stockholders' equity		1,135,000			1,252,000
Total liabilities and stockholders' equity	$	2,561,000		$	2,632,000

Joel de Paris, Inc. Income Statement
Sales					$	4,825,000
Operating expenses						4,197,750
Net operating income						627,250
Interest and taxes:
Interest expense	$	128,000
Tax expense		199,000				327,000
Net income					$	300,250

The company paid dividends of $183,250 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?