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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	139,000		$	127,000
Accounts receivable		347,000			490,000
Inventory		570,000			484,000
Plant and equipment, net		824,000			819,000
Investment in Buisson, S.A.		408,000			428,000
Land (undeveloped)		248,000			251,000
Total assets	$	2,536,000		$	2,599,000
Liabilities and Stockholders' Equity
Accounts payable	$	390,000		$	331,000
Long-term debt		1,048,000			1,048,000
Stockholders' equity		1,098,000			1,220,000
Total liabilities and stockholders' equity	$	2,536,000		$	2,599,000

Joel de Paris, Inc. Income Statement
Sales					$	4,180,000
Operating expenses						3,427,600
Net operating income						752,400
Interest and taxes:
Interest expense	$	128,000
Tax expense		195,000				323,000
Net income					$	429,400

The company paid dividends of $307,400 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?