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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 127,000	$ 133,000
Accounts receivable	338,000	487,000
Inventory	571,000	474,000
Plant and equipment, net	864,000	846,000
Investment in Buisson, S.A.	391,000	434,000
Land (undeveloped)	247,000	247,000
Total assets	$ 2,538,000	$ 2,621,000
Liabilities and Stockholders' Equity
Accounts payable	$ 389,000	$ 336,000
Long-term debt	966,000	966,000
Stockholders' equity	1,183,000	1,319,000
Total liabilities and stockholders' equity	$ 2,538,000	$ 2,621,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,184,000
Operating expenses		4,510,080
Net operating income		673,920
Interest and taxes:
Interest expense	$ 110,000
Tax expense	206,000	316,000
Net income		$ 357,920

The company paid dividends of $221,920 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?