Exhibit 10.26



Description of Management Incentive Plan
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Purpose: The Management Incentive Plan is designed to provide attractive and
competitive financial rewards when solid results are achieved. Incentives are
used to reward managers for continuous improvements in operating and financial
results and for growing the business in a profitable way. The plan allows
flexibility for rewarding individual performance.

The Company's Management Incentive Plan provided target annual incentive awards
for Fiscal 2004 contingent upon the attainment of the following performance
goals: sales; profitability; cash flow; and the executive's individual
performance objectives. With respect to Corporate Staff executives, 30% of the
incentive was based on the attainment of a net income goal, 30% on a free cash
flow goal and 40% on achieving individual performance goals. With respect to
operating unit executives, 25% of the incentive was based on the attainment of
sales goals, 25% on the attainment of operating income goals, 25% on the
attainment of operating cash flow goals and 25% on achieving individual
performance goals.