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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 134,000	$ 134,000
Accounts receivable	349,000	481,000
Inventory	569,000	483,000
Plant and equipment, net	828,000	822,000
Investment in Buisson, S.A.	405,000	433,000
Land (undeveloped)	247,000	250,000
Total assets	$ 2,532,000	$ 2,603,000
Liabilities and Stockholders' Equity
Accounts payable	$ 387,000	$ 332,000
Long-term debt	1,004,000	1,004,000
Stockholders' equity	1,141,000	1,267,000
Total liabilities and stockholders' equity	$ 2,532,000	$ 2,603,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,560,000
Operating expenses		3,739,200
Net operating income		820,800
Interest and taxes:
Interest expense	$ 126,000
Tax expense	190,000	316,000
Net income		$ 504,800

The company paid dividends of $378,800 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?