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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 136,000	$ 135,000
Accounts receivable	335,000	482,000
Inventory	575,000	486,000
Plant and equipment, net	864,000	847,000
Investment in Buisson, S.A.	400,000	432,000
Land (undeveloped)	250,000	247,000
Total assets	$ 2,560,000	$ 2,629,000
Liabilities and Stockholders' Equity
Accounts payable	$ 390,000	$ 342,000
Long-term debt	955,000	955,000
Stockholders' equity	1,215,000	1,332,000
Total liabilities and stockholders' equity	$ 2,560,000	$ 2,629,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,439,000
Operating expenses		3,728,760
Net operating income		710,240
Interest and taxes:
Interest expense	$ 119,000
Tax expense	205,000	324,000
Net income		$ 386,240

The company paid dividends of $269,240 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?