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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	134,000		$	135,000
Accounts receivable		334,000			485,000
Inventory		571,000			478,000
Plant and equipment, net		861,000			842,000
Investment in Buisson, S.A.		408,000			430,000
Land (undeveloped)		254,000			254,000
Total assets	$	2,562,000		$	2,624,000
Liabilities and Stockholders' Equity
Accounts payable	$	383,000		$	345,000
Long-term debt		1,049,000			1,049,000
Stockholders' equity		1,130,000			1,230,000
Total liabilities and stockholders' equity	$	2,562,000		$	2,624,000

Joel de Paris, Inc. Income Statement
Sales					$	4,800,000
Operating expenses						4,176,000
Net operating income						624,000
Interest and taxes:
Interest expense	$	129,000
Tax expense		194,000				323,000
Net income					$	301,000

The company paid dividends of $201,000 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?