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	$	127,000
Accounts receivable		348,000		489,000
Inventory		574,000		470,000
Plant and equipment, net		854,000		864,000
Investment in Buisson, S.A.		392,000		434,000
Land (undeveloped)		247,000		251,000
Total assets	$	2,549,000	$	2,635,000
Liabilities and Stockholders' Equity
Accounts payable	$	371,000	$	349,000
Long-term debt		1,003,000		1,003,000
Stockholders' equity		1,175,000		1,283,000
Total liabilities and stockholders' equity	$	2,549,000	$	2,635,000

Joel de Paris, Inc. Income Statement
Sales		$	4,825,000
Operating expenses			4,053,000
Net operating income			772,000
Interest and taxes:
Interest expense	123,000
Tax expense	203,000		326,000
Net income		$	446,000

The company paid dividends of $338,000 last year. The Investment in Buisson, S.A., on the balance sheet represents an investment in the stock of another company.

Required:

1. Compute the companys margin, turnover, and return on investment (ROI) for last year. (Round your answers to 1 decimal place.)

2. The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 21%. What was the companys residual income last year?