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	$	126,000
Accounts receivable		343,000		477,000
Inventory		565,000		484,000
Plant and equipment, net		876,000		873,000
Investment in Buisson, S.A.		410,000		427,000
Land (undeveloped)		248,000		253,000
Total assets	$	2,578,000	$	2,640,000
Liabilities and Stockholders' Equity
Accounts payable	$	372,000	$	350,000
Long-term debt		1,004,000		1,004,000
Stockholders' equity		1,202,000		1,286,000
Total liabilities and stockholders' equity	$	2,578,000	$	2,640,000

Joel de Paris, Inc. Income Statement
Sales		$	5,432,000
Operating expenses			4,508,560
Net operating income			923,440
Interest and taxes:
Interest expense	$ 126,000
Tax expense	200,000		326,000
Net income		$	597,440

The company paid dividends of $513,440 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 Turnover answer to 1 decimal place. Round your Margin and ROI percentage answers to 1 decimal place (i.e 0.123 should be entered as 12.3.))

2.	The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 17%. What was the companys residual income last year?