Hourly Rate Schedule for Calendar Year 2004                                
                                             
Billing Rate (BR)= Amount Billed to Company        
Pay Rate (PR)= Gross Pay to Independent Contractor/Consultant                                   
              
      First $7,000                           $7,000 to $87,900 (1)                Above $87,900 (1)
 Billing               Pay                       Billing             Pay                      Billing            Pay
Rate (BR)       Rate (BR)               Rate (PR)     Rate (BR)             Rate (BR)     Rate (BR)
 $25.00            $18.72                    $25.00          $20.00                  $25.00          $21.69
 $30.00            $22.97                    $30.00          $24.55                  $30.00          $26.61
 $35.00            $27.22                    $35.00          $29.09                  $35.00          $31.54
 $40.00            $31.48                    $40.00          $33.64                  $40.00          $36.47
 $45.63            $36.27                    $45.63          $38.76                  $45.63          $42.02
 $50.00            $39.99                    $50.00          $42.73                  $50.00          $46.33
 $55.00            $44.24                    $55.00          $47.27                  $55.00          $51.26
 $60.00            $48.49                    $60.00          $51.82                  $60.00          $56.19
 $65.00            $52.75                    $65.00          $56.37                  $65.00          $61.11
 $70.00            $57.00                    $70.00          $60.91                  $70.00          $66.04
 $75.00            $61.25                    $75.00          $65.46                  $75.00          $70.97
 $80.00            $65.51                    $80.00          $70.00                  $80.00          $75.90
 $85.00            $69.76                    $85.00          $74.55                  $85.00          $80.83
 $90.00            $74.02                    $90.00          $79.09                  $90.00          $85.76
 $95.00            $78.27                    $95.00          $83.64                  $95.00          $90.69
$100.00            $82.52                  $100.00          $88.19                $100.00          $95.61
$105.00            $86.78                  $105.00          $92.73                $105.00        $100.54
$110.00            $91.03                  $110.00          $97.28                $110.00        $105.47
$115.00            $95.28                  $115.00        $101.82                $115.00        $110.40
$120.00            $99.54                  $120.00        $106.37                $120.00        $115.33
$125.00          $103.79                  $125.00        $110.91                $125.00        $120.26
$130.00          $108.05                  $130.00        $115.46                $130.00        $125.18
$135.00          $112.30                  $135.00        $120.01                $135.00        $130.11
$140.00          $116.55                  $140.00        $124.55                $140.00        $135.04
$145.00          $120.81                  $145.00        $129.10                $145.00        $139.97
$150.00          $125.06                  $150.00        $133.64                $150.00        $144.90
                                              
(1)NOTE: Once the maximum earnings for FUTA and SUI are reached, (currently $7,000), the
pay rates will be adjusted as indicated.  In addition, when the maximum FICA earnings have been
reached, (currently $87,900), pay rates are once again adjusted accordingly, as shown.