1997 BONUS PLAN FOR CERTAIN KEY EMPLOYEES

     The Company has a discretionary bonus program under which exempt 
salaried employees (other than the CEO and Chairman) may be paid bonuses up 
to amounts ranging from 9.75% to 97.5% of base annual salary.  The CEO and 
Chairman participate in this plan, with bonuses specifically determined by 
the board of directors.  The bonus percent is based on a variety of 
guidelines including performance levels of the respective business unit 
measured by earnings before tax.