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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	138,000		$	132,000
Accounts receivable		340,000			485,000
Inventory		575,000			482,000
Plant and equipment, net		797,000			791,000
Investment in Buisson, S.A.		405,000			430,000
Land (undeveloped)		249,000			248,000
Total assets	$	2,504,000		$	2,568,000
Liabilities and Stockholders' Equity
Accounts payable	$	382,000		$	347,000
Long-term debt		968,000			968,000
Stockholders' equity		1,154,000			1,253,000
Total liabilities and stockholders' equity	$	2,504,000		$	2,568,000

Joel de Paris, Inc. Income Statement
Sales					$	5,236,000
Operating expenses						4,450,600
Net operating income						785,400
Interest and taxes:
Interest expense	$	110,000
Tax expense		208,000				318,000
Net income					$	467,400

The company paid dividends of $368,400 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?