Exhibit 24



				Power of Attorney

The undersigned hereby constitutes and appoints J. Eric Schaal, Suzanne
K. Torrey, Robert J. Burrell, and Sandra D. Zang signing singly,
as his or her true and lawful attorney-in-fact to:

(1) execute and file by whatever means required, for and on behalf of
the undersigned, Forms 3, 4, 5 and 144 (hereinafter the "Forms")
in accordance with Section 16 and 144 of the Securities Exchange Act
of 1934, as amended (the "Exchange Act"), and the rules thereunder;

(2) do and perform any and all acts for and on behalf of the undersigned
which may be necessary or desirable to complete the execution of
any such Forms and the timely filing of such Forms with the United States
Securities and Exchange Commission ("SEC") and any other entity
or person; and

(3) take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be
of benefit to, in the best interest of, or legally required by, the
undersigned, it being understood that the documents executed by such
attorney-in-fact on behalf of the undersigned pursuant to this Power of
Attorney shall be in such form and shall contain such terms and
conditions as such attorney-in-fact may approve in his discretion.

The undersigned acknowledges that the foregoing attorney-in-fact, in
serving in such capacity at the request of the undersigned, are not
assuming any of the undersigned's responsibilities to comply with
Section 16 or 144 of the Exchange Act.

This Power of Attorney shall be effective on the date set forth below
and shall continue in full force and effect until the date on which
the undersigned shall cease to be subject to Section 16 of the Exchange
Act and the rules thereunder or until such earlier date on which
written notification executed by the undersigned is filed with the SEC
expressly revoking this Power of Attorney.

IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 29th day of August, 2002.



				Signature


				/s/ James C. Cotting