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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	132,000		$	127,000
Accounts receivable		340,000			490,000
Inventory		572,000			476,000
Plant and equipment, net		786,000			777,000
Investment in Buisson, S.A.		391,000			425,000
Land (undeveloped)		254,000			252,000
Total assets	$	2,475,000		$	2,547,000
Liabilities and Stockholders' Equity
Accounts payable	$	373,000		$	347,000
Long-term debt		1,048,000			1,048,000
Stockholders' equity		1,054,000			1,152,000
Total liabilities and stockholders' equity	$	2,475,000		$	2,547,000

Joel de Paris, Inc. Income Statement
Sales					$	3,885,000
Operating expenses						3,341,100
Net operating income						543,900
Interest and taxes:
Interest expense	$	110,000
Tax expense		201,000				311,000
Net income					$	232,900

The company paid dividends of $134,900 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?