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	$ 138,000
Accounts receivable	330,000	477,000
Inventory	570,000	486,000
Plant and equipment, net	841,000	819,000
Investment in Buisson, S.A.	409,000	432,000
Land (undeveloped)	253,000	251,000
Total assets	$ 2,542,000	$ 2,603,000
Liabilities and Stockholders' Equity
Accounts payable	$ 375,000	$ 342,000
Long-term debt	953,000	953,000
Stockholders' equity	1,214,000	1,308,000
Total liabilities and stockholders' equity	$ 2,542,000	$ 2,603,000

Joel de Paris, Incorporated Income Statement
Sales		$ 3,800,000
Operating expenses		3,116,000
Net operating income		684,000
Interest and taxes:
Interest expense	$ 117,000
Tax expense	200,000	317,000
Net income		$ 367,000

The company paid dividends of $273,000 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?