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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance		Ending Balance
Assets
Cash	$	128,000	$	136,000
Accounts receivable		333,000		489,000
Inventory		571,000		483,000
Plant and equipment, net		818,000		782,000
Investment in Buisson, S.A.		404,000		428,000
Land (undeveloped)		249,000		250,000
Total assets	$	2,503,000	$	2,568,000
Liabilities and Stockholders' Equity
Accounts payable	$	377,000	$	337,000
Long-term debt		951,000		951,000
Stockholders' equity		1,175,000		1,280,000
Total liabilities and stockholders' equity	$	2,503,000	$	2,568,000

Joel de Paris, Inc. Income Statement
Sales		$	4,301,000
Operating expenses			3,741,870
Net operating income			559,130
Interest and taxes:
Interest expense	122,000
Tax expense	199,000		321,000
Net income		$	238,130

The company paid dividends of $133,130 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%.

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 your answers to 1 decimal place.)

3.What was the companys residual income last year?