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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	133,000		$	134,000
Accounts receivable		350,000			479,000
Inventory		562,000			484,000
Plant and equipment, net		835,000			823,000
Investment in Buisson, S.A.		401,000			426,000
Land (undeveloped)		245,000			245,000
Total assets	$	2,526,000		$	2,591,000
Liabilities and Stockholders' Equity
Accounts payable	$	375,000		$	340,000
Long-term debt		972,000			972,000
Stockholders' equity		1,179,000			1,279,000
Total liabilities and stockholders' equity	$	2,526,000		$	2,591,000

Joel de Paris, Inc. Income Statement
Sales					$	4,750,000
Operating expenses						3,990,000
Net operating income						760,000
Interest and taxes:
Interest expense	$	124,000
Tax expense		203,000				327,000
Net income					$	433,000

The company paid dividends of $333,000 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?