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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 139,000	$ 126,000
Accounts receivable	347,000	487,000
Inventory	573,000	473,000
Plant and equipment, net	811,000	824,000
Investment in Buisson, S.A.	393,000	426,000
Land (undeveloped)	246,000	248,000
Total assets	$ 2,509,000	$ 2,584,000
Liabilities and Stockholders' Equity
Accounts payable	$ 386,000	$ 333,000
Long-term debt	985,000	985,000
Stockholders' equity	1,138,000	1,266,000
Total liabilities and stockholders' equity	$ 2,509,000	$ 2,584,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,158,000
Operating expenses		3,617,460
Net operating income		540,540
Interest and taxes:
Interest expense	$ 129,000
Tax expense	207,000	336,000
Net income		$ 204,540

The company paid dividends of $76,540 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 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?