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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 128,000	$ 126,000
Accounts receivable	346,000	480,000
Inventory	578,000	485,000
Plant and equipment, net	838,000	839,000
Investment in Buisson, S.A.	405,000	431,000
Land (undeveloped)	252,000	253,000
Total assets	$ 2,547,000	$ 2,614,000
Liabilities and Stockholders' Equity
Accounts payable	$ 380,000	$ 343,000
Long-term debt	961,000	961,000
Stockholders' equity	1,206,000	1,310,000
Total liabilities and stockholders' equity	$ 2,547,000	$ 2,614,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,393,000
Operating expenses		3,821,910
Net operating income		571,090
Interest and taxes:
Interest expense	$ 130,000
Tax expense	196,000	326,000
Net income		$ 245,090

The company paid dividends of $141,090 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?