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                           Sales-Based Accuracy Analysis for Superx                                   
                                  SUPERX DIVISION - RETAILERS’ METHOD                                 
                                    Sales-Allocated                     Difference As                 
                        Sales-      Actual        Annual Shrinkage    Percent Of                      
                        Allocated   Superx        Minus Actual Superx Annual Sales-                   
                        Annual      Annual Tax    Annual Tax          Allocated                       
                  Year  Shrinkage   Shrinkage     Shrinkage          Shrinkage                        
                  1983  $15,786,221   $14,822,148        $964,073               6.1%                  
                  1984   19,940,756    19,004,471         936,285               4.7%                  
                  1985   23,163,483    22,272,344         891,139               3.8%                  
                  1983-  58,890,459    56,098,963       2,791,497               4.7%                  
                  1985                                                                                
                                 SUPERX DIVISION - RESPONDENT'S METHOD                                
                                    Sales-Allocated                     Difference As                 
                        Sales-      Annual Shrinkage    Percent Of                                    
                        Allocated                 Minus Shrinkage     Annual Sales-                   
                        Annual      IRS        Based on IRS        Allocated                          
                  Year  Shrinkage     Method      Method             Shrinkage                        
                  1983  $15,786,221   $14,498,732      $1,287,489               8.2%                  
                  1984   19,940,756    18,062,925       1,877,831               9.4%                  
                  1985   23,163,483    22,155,386       1,008,097               4.4%                  
                  1983-  58,890,459    54,717,043       4,173,416               7.1%                  
                  1985                                                                                
                           Time-Based Accuracy Analysis for Superx                                    
                                  SUPERX DIVISION - RETAILERS' METHOD                                 
                                    Time-Allocated                      Difference As                 
                        Time-       Actual        Annual Shrinkage    Percent Of                      
                        Allocated   Superx        Minus Actual Superx Annual Time-                    
                        Annual      Annual Tax    Annual Tax          Allocated                       
                  Year  Shrinkage   Shrinkage     Shrinkage          Shrinkage                        
                  1983  $15,665,951   $14,822,148        $843,803               5.4%                  
                  1984   20,020,109    19,004,471       1,015,638               5.1%                  
                  1985   23,050,060    22,272,344         777,716               3.4%                  
                  1983-  58,736,119    56,098,963       2,637,157               4.5%                  
                  1985                                                                                
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