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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	127,000		$	139,000
Accounts receivable		344,000			482,000
Inventory		571,000			482,000
Plant and equipment, net		868,000			847,000
Investment in Buisson, S.A.		407,000			433,000
Land (undeveloped)		252,000			250,000
Total assets	$	2,569,000		$	2,633,000
Liabilities and Stockholders' Equity
Accounts payable	$	376,000		$	339,000
Long-term debt		1,022,000			1,022,000
Stockholders' equity		1,171,000			1,272,000
Total liabilities and stockholders' equity	$	2,569,000		$	2,633,000

Joel de Paris, Inc. Income Statement
Sales					$	5,018,000
Operating expenses						4,265,300
Net operating income						752,700
Interest and taxes:
Interest expense	$	125,000
Tax expense		196,000				321,000
Net income					$	431,700

The company paid dividends of $330,700 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?