04/30/2003 12:25             RATE of RETURN - IRR                         Page 1
                         10/01/2002 through 04/01/2003                          
Monthly    Annual Compounding                                                   
                                                                  Total   Annual
  Date             Balance       Date            Balance         Return%    ROR%
401 401k Plan                                                                   
10/01/02         10,100.00     11/01/02        13,200.00          19.91    24.40
  S&P 500 Index                                                    8.64   165.62
                         
11/01/02         13,200.00     12/01/02        13,050.00          -1.94   -20.78
  S&P 500 Index                                                    5.70    96.52
10/01/02         10,100.00     12/01/02        13,050.00          17.53    19.26
  S&P 500 Index                                                   14.82   128.77
                                                                                
12/01/02         13,050.00     01/01/03        13,400.00           1.91    25.05
  S&P 500 Index                                                   -6.02   -51.96
10/01/02         10,100.00     01/01/03        13,400.00          19.72    19.76
  S&P 500 Index                                                    7.79    34.67
                                                                                
01/01/03         13,400.00     02/01/03        14,030.00           4.04    57.94
  S&P 500 Index                                                   -2.76   -27.93
10/01/02         10,100.00     02/01/03        14,030.00          24.62    22.51
  S&P 500 Index                                                    4.73    14.72
                                                                                
02/01/03         14,030.00     03/01/03        14,666.00           3.83    63.08
  S&P 500 Index                                                   -1.69   -20.05
10/01/02         10,100.00     03/01/03        14,666.00          29.51    24.97
  S&P 500 Index                                                    2.91     7.19
                                                                                
03/01/03         14,666.00     04/01/03        15,420.00           4.51    67.20
  S&P 500 Index                                                     .83    10.30
10/01/02         10,100.00     04/01/03        15,420.00          35.53    27.61
  S&P 500 Index                                                    3.77     7.71