POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

The undersigned  hereby  constitute and appoint Richard A. Navarre or Jeffery L.
Klinger,  or either of them, are true and lawful  attorneys and agents with full
power of substitution and resubstitution to sign in my name, place and stead the
Company's  Annual  Report on Form 10-K for the fiscal year ended March 31, 2000,
and documents and exhibits in  connection  therewith,  and to file the same with
the Securities and Exchange  Commission,  with said attorneys to have full power
and authority to do and perform, in my name and on my behalf and on the name and
behalf of the  Company  every  act  whatsoever  which  said  attorneys  may deem
necessary,  appropriate or desirable to be done in connection therewith as fully
and to all intents and  purposes as I might or could do in person or the Company
might do by properly authorized agents.

Witness my hand this 21st day of June, 2000.

Signature                                                      Title

/s/ IRL F. ENGELHARDT
-------------------------------
Irl F. Engelhardt                            Chairman, Chief Executive Officer
                                             and Director

/s/ RICHARD M. WHITING
-------------------------------
Richard M. Whiting                           President, Chief Operating Officer
                                             and Director

/s/ HENRY E. LENTZ
-------------------------------
Henry E. Lentz                               Vice President, Assistant Secretary
                                             and Director

/s/ ROGER H. GOODSPEED
-------------------------------
Roger H. Goodspeed                           Director

/s/ ALAN H. WASHKOWITZ
-------------------------------
Alan H. Washkowitz                           Director