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		$	133,000
Accounts receivable		349,000			478,000
Inventory		569,000			482,000
Plant and equipment, net		832,000			827,000
Investment in Buisson, S.A.		399,000			433,000
Land (undeveloped)		250,000			247,000
Total assets	$	2,529,000		$	2,600,000
Liabilities and Stockholders' Equity
Accounts payable	$	378,000		$	349,000
Long-term debt		1,002,000			1,002,000
Stockholders' equity		1,149,000			1,249,000
Total liabilities and stockholders' equity	$	2,529,000		$	2,600,000

Joel de Paris, Inc. Income Statement
Sales					$	4,180,000
Operating expenses						3,469,400
Net operating income						710,600
Interest and taxes:
Interest expense	$	120,000
Tax expense		199,000				319,000
Net income					$	391,600

The company paid dividends of $291,600 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?