Alice Berger, et al. - Page 20

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          Cemetery Income        $36,030.36              $126,710.40                  
               The total interest income (interest on maintenance and                 
          preservation funds) for the above periods in 1989 was as follows:           
          Jan. 1-Mar. 14, 1989     Mar. 15-Nov. 17, 1989                              
          Interest Income        $7,262.19               $22,779.55                   
               The total cost of the Phase II mausoleum was $313,869,                 
          which, when divided by the number of crypt spaces--324--yields a            
          per-unit cost of $968.73.                                                   
               The allocated cost of goods with regard to 1987 and 1988               
          sales of crypts in the Phase II mausoleum and Phase IIIA                    
          mausoleum (full payment made) was $217,124.12, computed as                  
          follows:                                                                    
                224 Phase II units at $968.73     $216,995.52                         
               4 Phase IIIA units at $32.15         128.60                            
               Total                    217,124.12                                    
          The above amounts were based upon total construction costs                  
          incurred as of November 17, 1989.                                           
               The remaining cost of the assets shown on the books of                 
          Woodbine--cash, grave and mausoleum inventories, building                   
          improvements and equipment, less depreciation (Howard Berger's              
          original cost was $100,000)--as of November 17, 1989, was                   
          $75,945.  This included $5,000 of purchased goodwill, which had             
          not been assigned any value in the American Cemetery Consultants            
          appraisal.  In addition, the face amount of the receivables of              
          Woodbine on that date was $429,371.                                         
               Alice Berger's accountant signed, and timely filed on behalf           




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