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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 136,000	$ 128,000
Accounts receivable	343,000	471,000
Inventory	579,000	478,000
Plant and equipment, net	872,000	893,000
Investment in Buisson, S.A.	399,000	435,000
Land (undeveloped)	248,000	255,000
Total assets	$ 2,577,000	$ 2,660,000
Liabilities and Stockholders' Equity
Accounts payable	$ 373,000	$ 348,000
Long-term debt	953,000	953,000
Stockholders' equity	1,251,000	1,359,000
Total liabilities and stockholders' equity	$ 2,577,000	$ 2,660,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,485,000
Operating expenses		3,722,550
Net operating income		762,450
Interest and taxes:
Interest expense	$ 115,000
Tax expense	200,000	315,000
Net income		$ 447,450

The company paid dividends of $339,450 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?