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	$ 136,000
Accounts receivable	334,000	488,000
Inventory	578,000	484,000
Plant and equipment, net	850,000	822,000
Investment in Buisson, S.A.	407,000	425,000
Land (undeveloped)	247,000	250,000
Total assets	$ 2,544,000	$ 2,605,000
Liabilities and Stockholders' Equity
Accounts payable	$ 386,000	$ 346,000
Long-term debt	1,027,000	1,027,000
Stockholders' equity	1,131,000	1,232,000
Total liabilities and stockholders' equity	$ 2,544,000	$ 2,605,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,775,000
Operating expenses		4,011,000
Net operating income		764,000
Interest and taxes:
Interest expense	$ 121,000
Tax expense	209,000	330,000
Net income		$ 434,000

The company paid dividends of $333,000 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?