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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 130,000	$ 135,000
Accounts receivable	346,000	477,000
Inventory	567,000	477,000
Plant and equipment, net	887,000	881,000
Investment in Buisson, S.A.	395,000	430,000
Land (undeveloped)	252,000	253,000
Total assets	$ 2,577,000	$ 2,653,000
Liabilities and Stockholders' Equity
Accounts payable	$ 377,000	$ 339,000
Long-term debt	972,000	972,000
Stockholders' equity	1,228,000	1,342,000
Total liabilities and stockholders' equity	$ 2,577,000	$ 2,653,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,070,000
Operating expenses		4,461,600
Net operating income		608,400
Interest and taxes:
Interest expense	$ 128,000
Tax expense	197,000	325,000
Net income		$ 283,400

The company paid dividends of $169,400 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?