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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $134,000$ $ $139,000$

Accounts receivable $331,000482,000$

Inventory $563,000480,000$

Plant and equipment, net $882,000849,000$

Investment in Buisson, S$.$A$.392,000429,000$

Land $($undeveloped$)253,000248,000$

Total assets $ $2,555,000$ $ $2,627,000$

Liabilities and Stockholders' Equity

Accounts payable $ $385,000$ $ $346,000$

Long$-$term debt $978,000978,000$

Stockholders' equity $1,192,0001,303,000$

Total liabilities and stockholders' equity $ $2,555,000$ $ $2,627,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $4,632,000$

Operating expenses $4,029,840$

Net operating income $602,160$

Interest and taxes:

Interest expense $ $116,000$

Tax expense $200,000316,000$

Net income $ $286,160$

The company paid dividends of $$175,160$ last year. The $$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 $15\%.$

Required:

Compute the company's average operating assets for last year.

Compute the company$$s margin, turnover, and return on investment $($ROI$)$ for last year.

Note: Round "Margin", "Turnover" and "ROI" to $2$ decimal places.

What was the company$$s residual income last year?