Diamond Claims & Investigation Services, Inc. - Page 33

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          unable to determine precisely the portion of the total lost                 
          profits reflected in Analysis 1 that was attributable to ETS,               
          "the bulk of what is in the office profitability would have been            
          from Evergreen."  In that regard, Mr. Wharton further testified             
          with respect to Analysis 1 that (1) the lost revenues of $553,745           
          that he allocated to the office category in Analysis 1 were lost            
          revenues from clerical and secretarial services such as typing,             
          photocopying, and transcribing; (2) the direct costs of $174,939            
          that he allocated to the office category were costs that would              
          have been associated with the lost revenues in that category                
          including variable office costs, such as hourly rates charged by            
          typists; and (3) the variable overhead of $155,132 included                 
          additional costs that would have been associated with the lost              
          revenues in the office category.                                            
               Based upon the pretrial order and evidence presented at the            
          damages hearing, in its opinion, the District Court awarded to              
          all the plaintiffs in the Farmers lawsuit (viz., DCI and the                
          Diamonds), and not just to DCI, damages in the total amount of              
          $1,886,63623 for FIG's liability for breaches of contract, indem-           
          nity, and fraudulent misrepresentations.  On February 26, 1987,             
          it entered a judgment reflecting that opinion in favor of all the           
          plaintiffs, and not just DCI, and for interest on those damages.            


          23  This amount included the District Court's award to the plain-           
          tiffs of reliance damages, which was reversed by the U.S. Court             
          of Appeals for the Ninth Circuit.                                           




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