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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 126,000	$ 128,000
Accounts receivable	348,000	487,000
Inventory	576,000	484,000
Plant and equipment, net	790,000	781,000
Investment in Buisson, S.A.	390,000	428,000
Land (undeveloped)	248,000	251,000
Total assets	$ 2,478,000	$ 2,559,000
Liabilities and Stockholders' Equity
Accounts payable	$ 382,000	$ 334,000
Long-term debt	983,000	983,000
Stockholders' equity	1,113,000	1,242,000
Total liabilities and stockholders' equity	$ 2,478,000	$ 2,559,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,836,000
Operating expenses		4,110,600
Net operating income		725,400
Interest and taxes:
Interest expense	$ 115,000
Tax expense	195,000	310,000
Net income		$ 415,400

The company paid dividends of $286,400 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?