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		$	137,000
Accounts receivable		338,000			478,000
Inventory		579,000			488,000
Plant and equipment, net		819,000			807,000
Investment in Buisson, S.A.		400,000			431,000
Land (undeveloped)		252,000			250,000
Total assets	$	2,522,000		$	2,591,000
Liabilities and Stockholders' Equity
Accounts payable	$	371,000		$	339,000
Long-term debt		1,006,000			1,006,000
Stockholders' equity		1,145,000			1,246,000
Total liabilities and stockholders' equity	$	2,522,000		$	2,591,000

Joel de Paris, Inc. Income Statement
Sales					$	4,725,000
Operating expenses						3,969,000
Net operating income						756,000
Interest and taxes:
Interest expense	$	118,000
Tax expense		200,000				318,000
Net income					$	438,000

The company paid dividends of $337,000 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?