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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 140,000	$ 137,000
Accounts receivable	343,000	480,000
Inventory	565,000	484,000
Plant and equipment, net	862,000	849,000
Investment in Buisson, S.A.	400,000	426,000
Land (undeveloped)	254,000	252,000
Total assets	$ 2,564,000	$ 2,628,000
Liabilities and Stockholders' Equity
Accounts payable	$ 383,000	$ 338,000
Long-term debt	960,000	960,000
Stockholders' equity	1,221,000	1,330,000
Total liabilities and stockholders' equity	$ 2,564,000	$ 2,628,000

Joel de Paris, Incorporated Income Statement
Sales		$ 3,860,000
Operating expenses		3,319,600
Net operating income		540,400
Interest and taxes:
Interest expense	$ 120,000
Tax expense	196,000	316,000
Net income		$ 224,400

The company paid dividends of $115,400 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?