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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	135,000		$	138,000
Accounts receivable		350,000			470,000
Inventory		579,000			473,000
Plant and equipment, net		796,000			819,000
Investment in Buisson, S.A.		391,000			432,000
Land (undeveloped)		246,000			255,000
Total assets	$	2,497,000		$	2,587,000
Liabilities and Stockholders' Equity
Accounts payable	$	378,000		$	339,000
Long-term debt		1,007,000			1,007,000
Stockholders' equity		1,112,000			1,241,000
Total liabilities and stockholders' equity	$	2,497,000		$	2,587,000

Joel de Paris, Inc. Income Statement
Sales					$	5,076,000
Operating expenses						4,314,600
Net operating income						761,400
Interest and taxes:
Interest expense	$	127,000
Tax expense		200,000				327,000
Net income					$	434,400

The company paid dividends of $305,400 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?