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	$ 138,000
Accounts receivable	336,000	488,000
Inventory	578,000	484,000
Plant and equipment, net	820,000	790,000
Investment in Buisson, S.A.	395,000	426,000
Land (undeveloped)	247,000	248,000
Total assets	$ 2,502,000	$ 2,574,000
Liabilities and Stockholders' Equity
Accounts payable	$ 377,000	$ 347,000
Long-term debt	966,000	966,000
Stockholders' equity	1,159,000	1,261,000
Total liabilities and stockholders' equity	$ 2,502,000	$ 2,574,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,136,000
Operating expenses		3,515,600
Net operating income		620,400
Interest and taxes:
Interest expense	$ 126,000
Tax expense	196,000	322,000
Net income		$ 298,400

The company paid dividends of $196,400 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?