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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 131,000	$ 131,000
Accounts receivable	345,000	486,000
Inventory	577,000	486,000
Plant and equipment, net	797,000	787,000
Investment in Buisson, S.A.	407,000	435,000
Land (undeveloped)	252,000	246,000
Total assets	$ 2,509,000	$ 2,571,000
Liabilities and Stockholders' Equity
Accounts payable	$ 383,000	$ 335,000
Long-term debt	954,000	954,000
Stockholders' equity	1,172,000	1,282,000
Total liabilities and stockholders' equity	$ 2,509,000	$ 2,571,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,049,000
Operating expenses		4,392,630
Net operating income		656,370
Interest and taxes:
Interest expense	$ 113,000
Tax expense	198,000	311,000
Net income		$ 345,370

The company paid dividends of $235,370 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.

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

What was the companys residual income last year?