Revenue and Expense Totals for Each State and Region        1

------------------- Sales Region=Northern State=MA -------------------

                   Month      Expenses      Revenues

                   MAR95         1,500         1,000

                                N = 1


------------------- Sales Region=Northern State=NY -------------------

                   Month      Expenses      Revenues

                   FEB95         3,000         4,000
                   MAR95         6,000         5,000
                  ------    ----------    ----------
                   State         9,000         9,000
                  Region        10,500        10,000

                                N = 2


------------------- Sales Region=Southern State=FL -------------------

                   Month      Expenses      Revenues

                   FEB95         8,500        11,000
                   MAR95         9,800        13,500
                  ------    ----------    ----------
                   State        18,300        24,500

                                N = 2


------------------- Sales Region=Southern State=GA -------------------

                   Month      Expenses      Revenues

                   JAN95         2,000         8,000
                   FEB95         1,200         6,000
                  ------    ----------    ----------
                   State         3,200        14,000
                  Region        21,500        38,500
                            ==========    ==========
                                32,000        48,500

                                N = 2
                          Total N = 7