The SAS System                                2

       Obs    Region      State    Month        Expenses         Revenue

        1     Southern     GA      JAN97            2000            8000
        2     Southern     GA      FEB97            1200            6000
        3     Southern     FL      FEB97            8500           11000
        4     Northern     NY      FEB97            3000            4000
        5     Northern     NY      MAR97            6000            5000
        6     Southern     FL      MAR97            9800           13500
        7     Northern     MA      MAR97            1500            1000