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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $135,000$ $ $127,000$

Accounts receivable $340,000483,000$

Inventory $571,000483,000$

Plant and equipment, net $874,000867,000$

Investment in Buisson, S$.$A$.410,000428,000$

Land $($undeveloped$)247,000254,000$

Total assets $ $2,577,000$ $ $2,642,000$

Liabilities and Stockholders' Equity

Accounts payable $ $378,000$ $ $334,000$

Long$-$term debt $1,012,0001,012,000$

Stockholders' equity $1,187,0001,296,000$

Total liabilities and stockholders' equity $ $2,577,000$ $ $2,642,000$

Joel de Paris, Incorporated Income Statement

Sales $ $4,656,000$

Operating expenses $3,957,600$

Net operating income $698,400$

Interest and taxes:

Interest expense $ $114,000$

Tax expense $207,000321,000$

Net income $ $377,400$

The company paid dividends of $$268,400$ last year. The $$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 is $15\%.$

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: Do not round intermediate calculations and round your final answers to $2$ decimal places.

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