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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	136,000		$	134,000
Accounts receivable		343,000			472,000
Inventory		563,000			485,000
Plant and equipment, net		848,000			839,000
Investment in Buisson, S.A.		409,000			429,000
Land (undeveloped)		248,000			252,000
Total assets	$	2,547,000		$	2,611,000
Liabilities and Stockholders' Equity
Accounts payable	$	374,000		$	347,000
Long-term debt		1,009,000			1,009,000
Stockholders' equity		1,164,000			1,255,000
Total liabilities and stockholders' equity	$	2,547,000		$	2,611,000

Joel de Paris, Inc. Income Statement
Sales					$	4,011,000
Operating expenses						3,369,240
Net operating income						641,760
Interest and taxes:
Interest expense	$	126,000
Tax expense		199,000				325,000
Net income					$	316,760

The company paid dividends of $225,760 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?