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		$	128,000
Accounts receivable		347,000			488,000
Inventory		572,000			490,000
Plant and equipment, net		861,000			844,000
Investment in Buisson, S.A.		406,000			431,000
Land (undeveloped)		255,000			253,000
Total assets	$	2,571,000		$	2,634,000
Liabilities and Stockholders' Equity
Accounts payable	$	386,000		$	344,000
Long-term debt		974,000			974,000
Stockholders' equity		1,211,000			1,316,000
Total liabilities and stockholders' equity	$	2,571,000		$	2,634,000

Joel de Paris, Inc. Income Statement
Sales					$	4,825,000
Operating expenses						4,246,000
Net operating income						579,000
Interest and taxes:
Interest expense	$	120,000
Tax expense		209,000				329,000
Net income					$	250,000

The company paid dividends of $145,000 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?