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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	139,000		$	130,000
Accounts receivable		335,000			480,000
Inventory		569,000			486,000
Plant and equipment, net		847,000			834,000
Investment in Buisson, S.A.		406,000			430,000
Land (undeveloped)		252,000			250,000
Total assets	$	2,548,000		$	2,610,000
Liabilities and Stockholders' Equity
Accounts payable	$	376,000		$	331,000
Long-term debt		1,004,000			1,004,000
Stockholders' equity		1,168,000			1,275,000
Total liabilities and stockholders' equity	$	2,548,000		$	2,610,000

Joel de Paris, Inc. Income Statement
Sales					$	4,775,000
Operating expenses						4,154,250
Net operating income						620,750
Interest and taxes:
Interest expense	$	123,000
Tax expense		194,000				317,000
Net income					$	303,750

The company paid dividends of $196,750 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?