Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 128,000 $ 126,000 Accounts receivable 349,000 484,000 Inventory 569,000 483,000 Plant and equipment, net 844,000 837,000 Investment in Buisson, S. A. 392,000 426,000 Land (undeveloped) 253,000 250,000 Total assets $ 2,535,000 $ 2,606,000 Liabilities and Stockholders' Equity Accounts payable $ 376,000 $ 350,000 Long-term debt 980,000 980,000 Stockholders' equity 1,179,000 1,276,000 Total liabilities and stockholders' equity $ 2,535,000 $ 2,606,000 Joel de Paris, Inc. Income Statement Sales $ 5,157,000 Operating expenses 4,228,740 Net operating income 928,260 Interest and taxes: Interest expense $ 118,000 Tax expense 205,000 323,000 Net income $ 605,260 The company paid dividends of $508,260 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 company’s margin, turnover, and return on investment (ROI) for last year. (Round "Margin", "Turnover" and "ROI" to 2 decimal places.)