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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 128,000	$ 137,000
Accounts receivable	336,000	490,000
Inventory	563,000	485,000
Plant and equipment, net	833,000	788,000
Investment in Buisson, S.A.	396,000	430,000
Land (undeveloped)	250,000	251,000
Total assets	$ 2,506,000	$ 2,581,000
Liabilities and Stockholders' Equity
Accounts payable	$ 374,000	$ 334,000
Long-term debt	1,043,000	1,043,000
Stockholders' equity	1,089,000	1,204,000
Total liabilities and stockholders' equity	$ 2,506,000	$ 2,581,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,700,000
Operating expenses		3,995,000
Net operating income		705,000
Interest and taxes:
Interest expense	$ 111,000
Tax expense	207,000	318,000
Net income		$ 387,000

The company paid dividends of $272,000 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?