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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 133,000	$ 132,000
Accounts receivable	333,000	484,000
Inventory	561,000	472,000
Plant and equipment, net	893,000	872,000
Investment in Buisson, S.A.	408,000	430,000
Land (undeveloped)	248,000	250,000
Total assets	$ 2,576,000	$ 2,640,000
Liabilities and Stockholders' Equity
Accounts payable	$ 387,000	$ 334,000
Long-term debt	1,039,000	1,039,000
Stockholders' equity	1,150,000	1,267,000
Total liabilities and stockholders' equity	$ 2,576,000	$ 2,640,000

Joel de Paris, Incorporated Income Statement
Sales		$ 5,044,000
Operating expenses		4,388,280
Net operating income		655,720
Interest and taxes:
Interest expense	$ 123,000
Tax expense	205,000	328,000
Net income		$ 327,720

The company paid dividends of $210,720 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. Note: Round "Margin", "Turnover" and "ROI" to 2 decimal places.

3. What was the companys residual income last year?