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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 133,000	$ 135,000
Accounts receivable	343,000	476,000
Inventory	577,000	482,000
Plant and equipment, net	837,000	837,000
Investment in Buisson, S.A.	401,000	428,000
Land (undeveloped)	253,000	247,000
Total assets	$ 2,544,000	$ 2,605,000
Liabilities and Stockholders' Equity
Accounts payable	$ 386,000	$ 338,000
Long-term debt	964,000	964,000
Stockholders' equity	1,194,000	1,303,000
Total liabilities and stockholders' equity	$ 2,544,000	$ 2,605,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,202,000
Operating expenses		3,529,680
Net operating income		672,320
Interest and taxes:
Interest expense	$ 127,000
Tax expense	202,000	329,000
Net income		$ 343,320

The company paid dividends of $234,320 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?