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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	133,000		$	139,000
Accounts receivable		332,000			472,000
Inventory		568,000			486,000
Plant and equipment, net		887,000			863,000
Investment in Buisson, S.A.		391,000			429,000
Land (undeveloped)		247,000			249,000
Total assets	$	2,558,000		$	2,638,000
Liabilities and Stockholders' Equity
Accounts payable	$	376,000		$	336,000
Long-term debt		991,000			991,000
Stockholders' equity		1,191,000			1,311,000
Total liabilities and stockholders' equity	$	2,558,000		$	2,638,000

Joel de Paris, Inc. Income Statement
Sales					$	4,268,000
Operating expenses						3,627,800
Net operating income						640,200
Interest and taxes:
Interest expense	$	117,000
Tax expense		199,000				316,000
Net income					$	324,200

The company paid dividends of $204,200 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?