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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 128,000	$ 127,000
Accounts receivable	334,000	485,000
Inventory	568,000	490,000
Plant and equipment, net	810,000	778,000
Investment in Buisson, S.A.	406,000	426,000
Land (undeveloped)	246,000	246,000
Total assets	$ 2,492,000	$ 2,552,000
Liabilities and Stockholders' Equity
Accounts payable	$ 373,000	$ 347,000
Long-term debt	977,000	977,000
Stockholders' equity	1,142,000	1,228,000
Total liabilities and stockholders' equity	$ 2,492,000	$ 2,552,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,092,000
Operating expenses		3,355,440
Net operating income		736,560
Interest and taxes:
Interest expense	$ 122,000
Tax expense	192,000	314,000
Net income		$ 422,560

The company paid dividends of $336,560 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?