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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 126,000	$ 126,000
Accounts receivable	342,000	488,000
Inventory	575,000	486,000
Plant and equipment, net	887,000	870,000
Investment in Buisson, S.A.	399,000	429,000
Land (undeveloped)	247,000	251,000
Total assets	$ 2,576,000	$ 2,650,000
Liabilities and Stockholders' Equity
Accounts payable	$ 390,000	$ 338,000
Long-term debt	1,026,000	1,026,000
Stockholders' equity	1,160,000	1,286,000
Total liabilities and stockholders' equity	$ 2,576,000	$ 2,650,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,070,000
Operating expenses		4,208,100
Net operating income		861,900
Interest and taxes:
Interest expense	$ 114,000
Tax expense	207,000	321,000
Net income		$ 540,900

The company paid dividends of $414,900 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?