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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	126,000		$	126,000
Accounts receivable		331,000			471,000
Inventory		572,000			487,000
Plant and equipment, net		901,000			886,000
Investment in Buisson, S.A.		410,000			427,000
Land (undeveloped)		248,000			254,000
Total assets	$	2,588,000		$	2,651,000
Liabilities and Stockholders' Equity
Accounts payable	$	389,000		$	332,000
Long-term debt		972,000			972,000
Stockholders' equity		1,227,000			1,347,000
Total liabilities and stockholders' equity	$	2,588,000		$	2,651,000

Joel de Paris, Inc. Income Statement
Sales					$	4,680,000
Operating expenses						4,024,800
Net operating income						655,200
Interest and taxes:
Interest expense	$	128,000
Tax expense		205,000				333,000
Net income					$	322,200

The company paid dividends of $202,200 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?