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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 127,000	$ 126,000
Accounts receivable	336,000	485,000
Inventory	562,000	489,000
Plant and equipment, net	855,000	820,000
Investment in Buisson, S.A.	410,000	432,000
Land (undeveloped)	249,000	254,000
Total assets	$ 2,539,000	$ 2,606,000
Liabilities and Stockholders' Equity
Accounts payable	$ 382,000	$ 341,000
Long-term debt	1,002,000	1,002,000
Stockholders' equity	1,155,000	1,263,000
Total liabilities and stockholders' equity	$ 2,539,000	$ 2,606,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,130,000
Operating expenses		4,257,900
Net operating income		872,100
Interest and taxes:
Interest expense	$ 114,000
Tax expense	196,000	310,000
Net income		$ 562,100

The company paid dividends of $454,100 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?