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	$	138,000
Accounts receivable		339,000		479,000
Inventory		565,000		485,000
Plant and equipment, net		848,000		818,000
Investment in Buisson, S.A.		406,000		433,000
Land (undeveloped)		253,000		249,000
Total assets	$	2,539,000	$	2,602,000
Liabilities and Stockholders' Equity
Accounts payable	$	384,000	$	331,000
Long-term debt		969,000		969,000
Stockholders' equity		1,186,000		1,302,000
Total liabilities and stockholders' equity	$	2,539,000	$	2,602,000

Joel de Paris, Inc. Income Statement
Sales		$	5,130,000
Operating expenses			4,309,200
Net operating income			820,800
Interest and taxes:
Interest expense	$ 129,000
Tax expense	194,000		323,000
Net income		$	497,800

The company paid dividends of $381,800 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 2 decimal places.)

2.	The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 18%. What was the companys residual income last year?