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	$ 132,000
Accounts receivable	333,000	479,000
Inventory	580,000	489,000
Plant and equipment, net	778,000	770,000
Investment in Buisson, S.A.	409,000	431,000
Land (undeveloped)	251,000	255,000
Total assets	$ 2,490,000	$ 2,556,000
Liabilities and Stockholders' Equity
Accounts payable	$ 375,000	$ 345,000
Long-term debt	978,000	978,000
Stockholders' equity	1,137,000	1,233,000
Total liabilities and stockholders' equity	$ 2,490,000	$ 2,556,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,070,000
Operating expenses		3,540,900
Net operating income		529,100
Interest and taxes:
Interest expense	$ 124,000
Tax expense	198,000	322,000
Net income		$ 207,100

The company paid dividends of $111,100 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?