ASAT, Inc. - Page 15

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                    Determine what services, in addition to those                     
               needed to determine the basic commission rate, will be                 
               needed.                                                                
                    Determine whether the additional services will be                 
               paid for as increased commissions or as special fees.                  
                              *   *   *   *   *   *   *                               
               [T]he one factor that ultimately rules the marketplace                 
               is whether or not the agent feels he or she can make a                 
               decent living with a given commission. * * *                           
                              *   *   *   *   *   *   *                               
               [W]hile [many] agents receive most of their income as                  
               sales commissions, many are also paid fees for special                 
               services.  The typical manufacturers' agency today is                  
               as likely to perform some special marketing tasks for                  
               its principals as it is to do its main job of selling                  
               the products.                                                          
          Ms. Hamilton interpreted the MANA Research Bulletins as "[making]           
          it clear that if entities perform additional functions they                 
          should be compensated--additionally compensated for those                   
          functions."                                                                 
               The MANA Research Bulletin reports sales commission rates in           
          the categories high, low, and average.  In the product category             
          of Electronic/Technical Products, the MANA Research Bulletins               
          show commission ranges of 6.97 percent to 12.19 percent in 1990             
          and 7.32 percent to 12.30 percent in 1992.  The average rates in            
          those years were 9.58 percent and 9.81 percent, respectively.               
          Petitioner performed functions and other activities in addition             
          to selling the services of ASAT, Ltd.  Ms. Hamilton read the MANA           
          materials prior to determining her adjustment to petitioner's               
          gross profit spread.                                                        




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