EXHIBIT 11


          COMPUTATION OF NET EARNINGS PER COMMON
               AND COMMON EQUIVALENT SHARE
For the three months ended November 30, 1997 and November
                         30, 1996



                                               November       November
                                                 1997           1996

                                                        
PRIMARY EARNINGS PER SHARE:
  Shares*


     Average shares outstanding                34,478,79      34,142,3
                                                       5            40

     Net average additional shares
outstanding
     assuming dilutive stock options
exercised
     and proceeds used to purchase treasury
stock
     at average market price                   1,582,953      1,407,20
                                                                     8


     Average number of common and common
     equivalent shares outstanding             36,061,74      35,549,5
                                                       8            48



  Net Earnings


     Net earnings for primary earnings per     $2,712,00      $2,065,0
share                                                  0            00



Primary Earnings Per Share*                        $0.08         $0.06



*Earnings per share and all share amounts have been adjusted to
reflect the two-for-one split of the
  Common Stock to holders of record July 25, 1997.