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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance		Ending Balance
Assets
Cash	$	140,000	$	131,000
Accounts receivable		343,000		472,000
Inventory		567,000		471,000
Plant and equipment, net		820,000		836,000
Investment in Buisson, S.A.		392,000		432,000
Land (undeveloped)		251,000		248,000
Total assets	$	2,513,000	$	2,590,000
Liabilities and Stockholders' Equity
Accounts payable	$	374,000	$	341,000
Long-term debt		1,044,000		1,044,000
Stockholders' equity		1,095,000		1,205,000
Total liabilities and stockholders' equity	$	2,513,000	$	2,590,000

Joel de Paris, Inc. Income Statement
Sales		$	4,914,000
Operating expenses			4,226,040
Net operating income			687,960
Interest and taxes:
Interest expense	118,000
Tax expense	194,000		312,000
Net income		$	375,960

The company paid dividends of $265,960 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 16%. What was the companys residual income last year?