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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	137,000		$	127,000
Accounts receivable		331,000			480,000
Inventory		579,000			479,000
Plant and equipment, net		833,000			834,000
Investment in Buisson, S.A.		402,000			430,000
Land (undeveloped)		252,000			248,000
Total assets	$	2,534,000		$	2,598,000
Liabilities and Stockholders' Equity
Accounts payable	$	386,000		$	350,000
Long-term debt		1,019,000			1,019,000
Stockholders' equity		1,129,000			1,229,000
Total liabilities and stockholders' equity	$	2,534,000		$	2,598,000

Joel de Paris, Inc. Income Statement
Sales					$	3,990,000
Operating expenses						3,511,200
Net operating income						478,800
Interest and taxes:
Interest expense	$	116,000
Tax expense		206,000				322,000
Net income					$	156,800

The company paid dividends of $56,800 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?