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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 133,000	$ 126,000
Accounts receivable	345,000	485,000
Inventory	570,000	481,000
Plant and equipment, net	832,000	828,000
Investment in Buisson, S.A.	406,000	427,000
Land (undeveloped)	252,000	251,000
Total assets	$ 2,538,000	$ 2,598,000
Liabilities and Stockholders' Equity
Accounts payable	$ 387,000	$ 346,000
Long-term debt	1,019,000	1,019,000
Stockholders' equity	1,132,000	1,233,000
Total liabilities and stockholders' equity	$ 2,538,000	$ 2,598,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,750,000
Operating expenses		4,037,500
Net operating income		712,500
Interest and taxes:
Interest expense	$ 125,000
Tax expense	205,000	330,000
Net income		$ 382,500

The company paid dividends of $281,500 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:

Compute the company's average operating assets for last year.

Compute the companys margin, turnover, and return on investment (ROI) for last year.

Note: Round "Margin", "Turnover" and "ROI" to 2 decimal places.

What was the companys residual income last year?