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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	129,000		$	136,000
Accounts receivable		342,000			473,000
Inventory		577,000			486,000
Plant and equipment, net		832,000			825,000
Investment in Buisson, S.A.		390,000			433,000
Land (undeveloped)		253,000			252,000
Total assets	$	2,523,000		$	2,605,000
Liabilities and Stockholders' Equity
Accounts payable	$	388,000		$	347,000
Long-term debt		1,038,000			1,038,000
Stockholders' equity		1,097,000			1,220,000
Total liabilities and stockholders' equity	$	2,523,000		$	2,605,000

Joel de Paris, Inc. Income Statement
Sales					$	4,750,000
Operating expenses						4,085,000
Net operating income						665,000
Interest and taxes:
Interest expense	$	114,000
Tax expense		195,000				309,000
Net income					$	356,000

The company paid dividends of $233,000 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?