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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 130,000	$ 132,000
Accounts receivable	337,000	478,000
Inventory	564,000	479,000
Plant and equipment, net	849,000	831,000
Investment in Buisson, S.A.	405,000	426,000
Land (undeveloped)	246,000	249,000
Total assets	$ 2,531,000	$ 2,595,000
Liabilities and Stockholders' Equity
Accounts payable	$ 383,000	$ 346,000
Long-term debt	1,029,000	1,029,000
Stockholders' equity	1,119,000	1,220,000
Total liabilities and stockholders' equity	$ 2,531,000	$ 2,595,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,560,000
Operating expenses		3,876,000
Net operating income		684,000
Interest and taxes:
Interest expense	$ 113,000
Tax expense	208,000	321,000
Net income		$ 363,000

The company paid dividends of $262,000 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?