Sales Figures Grouped by Region and State              1

------------------- Sales Region=Northern State=MA -------------------

                  Month      Expenses      Revenues

                  MAR95         1,500         1,000

               Number of observations for the state: 1


------------------- Sales Region=Northern State=NY -------------------

                  Month      Expenses      Revenues

                  FEB95         3,000         4,000
                  MAR95         6,000         5,000

               Number of observations for the state: 2
              Sales Figures Grouped by Region and State              2

------------------- Sales Region=Southern State=FL -------------------

                  Month      Expenses      Revenues

                  FEB95         8,500        11,000
                  MAR95         9,800        13,500

               Number of observations for the state: 2


------------------- Sales Region=Southern State=GA -------------------

                  Month      Expenses      Revenues

                  JAN95         2,000         8,000
                  FEB95         1,200         6,000

               Number of observations for the state: 2