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	$ 137,000
Accounts receivable	336,000	472,000
Inventory	564,000	481,000
Plant and equipment, net	875,000	850,000
Investment in Buisson, S.A.	409,000	427,000
Land (undeveloped)	246,000	252,000
Total assets	$ 2,555,000	$ 2,619,000
Liabilities and Stockholders' Equity
Accounts payable	$ 380,000	$ 345,000
Long-term debt	999,000	999,000
Stockholders' equity	1,176,000	1,275,000
Total liabilities and stockholders' equity	$ 2,555,000	$ 2,619,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,224,000
Operating expenses		3,632,640
Net operating income		591,360
Interest and taxes:
Interest expense	$ 126,000
Tax expense	200,000	326,000
Net income		$ 265,360

The company paid dividends of $166,360 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