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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 131,000	$ 130,000
Accounts receivable	341,000	476,000
Inventory	571,000	489,000
Plant and equipment, net	837,000	825,000
Investment in Buisson, S.A.	396,000	433,000
Land (undeveloped)	251,000	253,000
Total assets	$ 2,527,000	$ 2,606,000
Liabilities and Stockholders' Equity
Accounts payable	$ 374,000	$ 346,000
Long-term debt	957,000	957,000
Stockholders' equity	1,196,000	1,303,000
Total liabilities and stockholders' equity	$ 2,527,000	$ 2,606,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,320,000
Operating expenses		4,628,400
Net operating income		691,600
Interest and taxes:
Interest expense	$ 117,000
Tax expense	205,000	322,000
Net income		$ 369,600

The company paid dividends of $262,600 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?