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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 137,000	$ 126,000
Accounts receivable	334,000	473,000
Inventory	561,000	480,000
Plant and equipment, net	898,000	891,000
Investment in Buisson, S.A.	407,000	434,000
Land (undeveloped)	247,000	247,000
Total assets	$ 2,584,000	$ 2,651,000
Liabilities and Stockholders' Equity
Accounts payable	$ 390,000	$ 346,000
Long-term debt	1,031,000	1,031,000
Stockholders' equity	1,163,000	1,274,000
Total liabilities and stockholders' equity	$ 2,584,000	$ 2,651,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,265,000
Operating expenses		4,633,200
Net operating income		631,800
Interest and taxes:
Interest expense	$ 113,000
Tax expense	202,000	315,000
Net income		$ 316,800

The company paid dividends of $205,800 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?