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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 125,000	$ 139,000
Accounts receivable	338,000	481,000
Inventory	576,000	488,000
Plant and equipment, net	831,000	802,000
Investment in Buisson, S.A.	398,000	434,000
Land (undeveloped)	253,000	247,000
Total assets	$ 2,521,000	$ 2,591,000
Liabilities and Stockholders' Equity
Accounts payable	$ 380,000	$ 336,000
Long-term debt	994,000	994,000
Stockholders' equity	1,147,000	1,261,000
Total liabilities and stockholders' equity	$ 2,521,000	$ 2,591,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,103,000
Operating expenses		4,337,550
Net operating income		765,450
Interest and taxes:
Interest expense	$ 118,000
Tax expense	203,000	321,000
Net income		$ 444,450

The company paid dividends of $330,450 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?