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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	136,000		$	133,000
Accounts receivable		340,000			479,000
Inventory		567,000			485,000
Plant and equipment, net		847,000			833,000
Investment in Buisson, S.A.		402,000			427,000
Land (undeveloped)		245,000			253,000
Total assets	$	2,537,000		$	2,610,000
Liabilities and Stockholders' Equity
Accounts payable	$	374,000		$	343,000
Long-term debt		1,024,000			1,024,000
Stockholders' equity		1,139,000			1,243,000
Total liabilities and stockholders' equity	$	2,537,000		$	2,610,000

Joel de Paris, Inc. Income Statement
Sales					$	4,966,000
Operating expenses						4,221,100
Net operating income						744,900
Interest and taxes:
Interest expense	$	126,000
Tax expense		210,000				336,000
Net income					$	408,900

The company paid dividends of $304,900 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?