29. (12 min.)

             Item                              1999        1998       1997        1996              

 

     Net Sales                              180%      130%      110%      100%

     Cost of Goods Sold              160%      120%      105%      100%

     Gross Profit                          260%      170%      130%      100%

    

     The trend in net sales is increasing and favorable.  The cost of                

     goods sold trend is increasing which could be unfavorable, but the

     sales are increasing each year at a faster pace than cost of goods

     sold.  This is apparent by examining the gross profit percentages,

     that show a favorable, increasing trend.