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

JOEL DE PARIS INC.
Balance Sheet
	Ending Balance			Beginning Balance
Assets
Cash	$	120,000		$	140,000
Accounts receivable		530,000			450,000
Inventory		380,000			320,000
Plant and equipment, net		620,000			680,000
Investment in Buisson, S.A.		280,000			250,000
Land (undeveloped)		170,000			180,000
Total assets	$	2,100,000		$	2,020,000
Liabilities and Shareholders Equity
Accounts payable	$	310,000		$	360,000
Long-term debt		1,500,000			1,500,000
Shareholders equity		290,000			160,000
Total liabilities and shareholders equity	$	2,100,000		$	2,020,000

JOEL DE PARIS INC.
Income Statement
Sales				$	4,050,000
Less: Operating expenses					3,645,000
Net operating income					405,000
Less: Interest and taxes:
Interest expense	$	150,000
Tax expense		110,000			260,000
Net income				$	145,000

The company paid dividends of $15,000 last year. The Investment in Buisson, S.A. on the balance sheet represents an investment in the shares of another company.

Required: 1. Compute the companys margin, turnover, and ROI for last year. (Do not round intermediate calculations. Round "Turnover" answer to 1 decimal place.)

2. The board of directors of Joel de Paris Inc. has set a minimum required return of 15%. What was the companys residual income last year?