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	$ 131,000
Accounts receivable	340,000	478,000
Inventory	563,000	470,000
Plant and equipment, net	889,000	881,000
Investment in Buisson, S.A.	408,000	430,000
Land (undeveloped)	252,000	254,000
Total assets	$ 2,580,000	$ 2,644,000
Liabilities and Stockholders' Equity
Accounts payable	$ 376,000	$ 335,000
Long-term debt	1,041,000	1,041,000
Stockholders' equity	1,163,000	1,268,000
Total liabilities and stockholders' equity	$ 2,580,000	$ 2,644,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,074,000
Operating expenses		3,381,420
Net operating income		692,580
Interest and taxes:
Interest expense	$ 128,000
Tax expense	196,000	324,000
Net income		$ 368,580

The company paid dividends of $263,580 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.

Note: Round "Margin", "Turnover" and "ROI" to 2 decimal places.

3. What was the companys residual income last year?