Financial data for Joel de Paris, Incorporated, for last year follow:

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 133,000	$ 126,000
Accounts receivable	338,000	489,000
Inventory	565,000	474,000
Plant and equipment, net	884,000	871,000
Investment in Buisson, S.A.	396,000	435,000
Land (undeveloped)	249,000	250,000
Total assets	$ 2,565,000	$ 2,645,000
Liabilities and Stockholders' Equity
Accounts payable	$ 376,000	$ 345,000
Long-term debt	975,000	975,000
Stockholders' equity	1,214,000	1,325,000
Total liabilities and stockholders' equity	$ 2,565,000	$ 2,645,000

Joel de Paris, Incorporated Income Statement
Sales		$ 3,880,000
Operating expenses		3,375,600
Net operating income		504,400
Interest and taxes:
Interest expense	$ 113,000
Tax expense	201,000	314,000
Net income		$ 190,400

The company paid dividends of $79,400 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 15%.

Required:

Compute the company's average operating assets for last year.

Compute the companys margin, turnover, and return on investment (ROI) for last year.

1. Note: Round "Margin", "Turnover" and "ROI" to 2 decimal places.

What was the companys residual income last year?