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	$ 134,000
Accounts receivable	344,000	472,000
Inventory	573,000	488,000
Plant and equipment, net	867,000	866,000
Investment in Buisson, S.A.	402,000	431,000
Land (undeveloped)	252,000	250,000
Total assets	$ 2,574,000	$ 2,641,000
Liabilities and Stockholders' Equity
Accounts payable	$ 370,000	$ 334,000
Long-term debt	1,031,000	1,031,000
Stockholders' equity	1,173,000	1,276,000
Total liabilities and stockholders' equity	$ 2,574,000	$ 2,641,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,656,000
Operating expenses		4,004,160
Net operating income		651,840
Interest and taxes:
Interest expense	$ 118,000
Tax expense	196,000	314,000
Net income		$ 337,840

The company paid dividends of $234,840 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?