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  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  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.