Exhibit 10.32


            Summary of Management Incentive Plan
                And Share the Success Program


Management Incentive Program

The Company's Management Incentive Plan ("MIP") provides
that participating management employees may receive a
percentage of their salary as a bonus.  Generally all full-
time, permanent exempt manager level employees participate
in MIP.  MIP payments are calculated as a percentage of base
compensation, based on performance by the Company relative
to criteria that are established and weighted by the
Compensation Committee of the Board of Directors.  Those
criteria are based on measurements of the Company's
performance deemed to be relevant to manager level employees
on a broad scale, and to a level of performance that is
deemed to be attainable, indicative of corporate
accomplishment, and likely to lead to corporate success.
They may include operational criteria and on corporate
financial performance.  Operational criteria (such as
completion factor, on-time performance, etc.) will be
designed to target performance levels deemed to be
desirable, and will generally be similar to criteria used to
establish bonus plans for non-exempt (hourly) employees.
Two or more levels of participation may be created, to
reflect different levels of participation for various levels
of management.  Frequency of payment, not less than
annually, will be determined by the Compensation Committee.


Share the Success Program

The Company's Share the Success Program ("Share the
Success") provides that eligible hourly employees (not
participating in MIP) may receive a percentage of their
salary as a bonus.  Eligibility is based on minimum hours
and length of tenure, to be established by the Compensation
Committee.  Share the Success payments are paid as a lump
sum per performance target achieved, based on performance by
the Company relative to criteria that are established and
weighted by the Compensation Committee of the Board of
Directors.  Those criteria are based on measurements of the
Company's performance deemed to be relevant to employees
generally, and to a level of performance that is deemed to
be attainable, indicative of corporate accomplishment, and
likely to lead to corporate success.  They may include
operational criteria and on corporate financial performance.
Operational criteria (such as completion factor, on-time
performance, etc.) will be designed to target performance
levels deemed to be desirable, and will generally be similar
to criteria used for MIP.