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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$	130,000	$	128,000
Accounts receivable		332,000		480,000
Inventory		566,000		487,000
Plant and equipment, net		832,000		805,000
Investment in Buisson, S.A.		404,000		426,000
Land (undeveloped)		248,000		249,000
Total assets	$	2,512,000	$	2,575,000
Liabilities and Stockholders' Equity
Accounts payable	$	379,000	$	347,000
Long-term debt		965,000		965,000
Stockholders' equity		1,168,000		1,263,000
Total liabilities and stockholders' equity	$	2,512,000	$	2,575,000

Joel de Paris, Inc. Income Statement
Sales		$	4,512,000
Operating expenses			3,880,320
Net operating income			631,680
Interest and taxes:
Interest expense	$ 120,000
Tax expense	190,000		310,000
Net income		$	321,680

The company paid dividends of $226,680 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 2 decimal places.)

2.	The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 20%. What was the companys residual income last year?