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

Joel de Paris, Incorporated

Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $125,000$ $ $125,000$

Accounts receivable $343,000473,000$

Inventory $562,000470,000$

Plant and equipment, net $890,000892,000$

Investment in Buisson, S$.$A$.406,000432,000$

Land $($undeveloped$)249,000248,000$

Total assets $ $2,575,000$ $ $2,640,000$

Liabilities and Stockholders' Equity

Accounts payable $ $387,000$ $ $340,000$

Long$-$term debt $972,000972,000$

Stockholders' equity $1,216,0001,328,000$

Total liabilities and stockholders' equity $ $2,575,000$ $ $2,640,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $5,044,000$

Operating expenses $4,388,280$

Net operating income $655,720$

Interest and taxes:

Interest expense $ $126,000$

Tax expense $204,000330,000$

Net income $ $325,720$

The company paid dividends of $$213,720$ last year. The $$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 company$$s margin, turnover, and return on investment $($ROI$)$ for last year.

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

What was the company$$s residual income last year?