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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 135,000	$ 139,000
Accounts receivable	333,000	475,000
Inventory	573,000	484,000
Plant and equipment, net	829,000	812,000
Investment in Buisson, S.A.	400,000	428,000
Land (undeveloped)	252,000	246,000
Total assets	$ 2,522,000	$ 2,584,000
Liabilities and Stockholders' Equity
Accounts payable	$ 380,000	$ 342,000
Long-term debt	980,000	980,000
Stockholders' equity	1,162,000	1,262,000
Total liabilities and stockholders' equity	$ 2,522,000	$ 2,584,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,725,000
Operating expenses		4,016,250
Net operating income		708,750
Interest and taxes:
Interest expense	$ 114,000
Tax expense	197,000	311,000
Net income		$ 397,750

The company paid dividends of $297,750 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?