<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from financial statements for the quarter ended December 31, 1996 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> DEC-31-1996 <EXCHANGE-RATE> 1 <CASH> 13,578 <SECURITIES> 0 <RECEIVABLES> 71,453 <ALLOWANCES> (4,259) <INVENTORY> 45,262 <CURRENT-ASSETS> 4,343 <PP&E> 110,716 <DEPRECIATION> 939,7150 <TOTAL-ASSETS> 217,934 <CURRENT-LIABILITIES> 104,172 <BONDS> 28,419 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 94,739 <OTHER-SE> (11,137) <TOTAL-LIABILITY-AND-EQUITY> 217,934 <SALES> 121,525 <TOTAL-REVENUES> 121,525 <CGS> 111,477 <TOTAL-COSTS> 111,477 <OTHER-EXPENSES> 6,922 <LOSS-PROVISION> 2,321 <INTEREST-EXPENSE> 78 <INCOME-PRETAX> 439 <INCOME-TAX> 371 <INCOME-CONTINUING> 68 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 68 <EPS-PRIMARY> .00 <EPS-DILUTED> .01