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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	132,000		$	133,000
Accounts receivable		331,000			471,000
Inventory		561,000			484,000
Plant and equipment, net		826,000			802,000
Investment in Buisson, S.A.		397,000			427,000
Land (undeveloped)		250,000			252,000
Total assets	$	2,497,000		$	2,569,000
Liabilities and Stockholders' Equity
Accounts payable	$	382,000		$	339,000
Long-term debt		1,025,000			1,025,000
Stockholders' equity		1,090,000			1,205,000
Total liabilities and stockholders' equity	$	2,497,000		$	2,569,000

Joel de Paris, Inc. Income Statement
Sales					$	4,301,000
Operating expenses						3,655,850
Net operating income						645,150
Interest and taxes:
Interest expense	$	124,000
Tax expense		201,000				325,000
Net income					$	320,150

The company paid dividends of $205,150 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?