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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 126,000	$ 129,000
Accounts receivable	339,000	482,000
Inventory	571,000	489,000
Plant and equipment, net	844,000	820,000
Investment in Buisson, S.A.	408,000	433,000
Land (undeveloped)	253,000	253,000
Total assets	$ 2,541,000	$ 2,606,000
Liabilities and Stockholders' Equity
Accounts payable	$ 379,000	$ 344,000
Long-term debt	966,000	966,000
Stockholders' equity	1,196,000	1,296,000
Total liabilities and stockholders' equity	$ 2,541,000	$ 2,606,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,940,000
Operating expenses		4,149,600
Net operating income		790,400
Interest and taxes:
Interest expense	$ 119,000
Tax expense	197,000	316,000
Net income		$ 474,400

The company paid dividends of $374,400 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:

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?