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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 139,000	$ 132,000
Accounts receivable	345,000	475,000
Inventory	573,000	485,000
Plant and equipment, net	813,000	818,000
Investment in Buisson, S.A.	399,000	426,000
Land (undeveloped)	254,000	253,000
Total assets	$ 2,523,000	$ 2,589,000
Liabilities and Stockholders' Equity
Accounts payable	$ 379,000	$ 346,000
Long-term debt	950,000	950,000
Stockholders' equity	1,194,000	1,293,000
Total liabilities and stockholders' equity	$ 2,523,000	$ 2,589,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,536,000
Operating expenses		3,855,600
Net operating income		680,400
Interest and taxes:
Interest expense	$ 120,000
Tax expense	197,000	317,000
Net income		$ 363,400

The company paid dividends of $264,400 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?