EXECUTIVE OFFICERS' ANNUAL BONUS PLAN
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     A fiscal 2006 Executive  Officer Incentive bonus Plan has been established,
with  payments to be made after the close of fiscal 2006.  Bonuses for Executive
Officers having business segment  accountability are a function of the financial
performance of their respective  business units and the Company  overall,  while
bonuses for Executive  Officers without business  segment  accountability  are a
function  solely of the financial  performance of the Company.  Officers  become
eligible for bonus  payments upon  achievement  of  pre-established  figures for
Adjusted  Operating Profit,  defined for business segments as contributed margin
net of direct  overhead,  and for the Company as operating profit (net of direct
and indirect overhead) before depreciation and amortization. Depending on actual
performance against pre-established  Adjusted Operating Profit targets in fiscal
2006, each Executive Officer, excluding the President, is eligible to receive up
to 60% of base  salary as bonus,  paid in cash.  The  President  is  eligible to
receive up to 90% of base salary as bonus,  80% of which is paid in cash and 20%
of which is paid in restricted stock.