SEGMENT REPORTING

3 Months Ended

Mar. 31, 2012

SEGMENT REPORTING [Abstract]

SEGMENT REPORTING

G.  SEGMENT REPORTING

ASC 280, Segment Reporting ("ASC 280"), defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Our operating segments consist of the Eastern, Western, Site-Built, Consumer Products and Distribution divisions.  In accordance with ASC 280, due to the similar economic characteristics, nature of products, distribution methods, and customers, we have aggregated our Eastern and Western operating segments into one reportable segment.  The Site-Built division is considered a separate reportable segment.  Our other divisions do not collectively form a reportable segment because their respective operations are dissimilar and they do not meet the applicable quantitative requirements.  These operations have been included in the "All Other" column of the table below.  The "Corporate" column includes unallocated administrative costs.

	Three Months Ended March 31, 2012
	Eastern and Western		Site-Built			All Other			Corporate			Total
Net sales to outside customers	$	366,837	$	47,543		$	42,731		$	-		$	457,111
Intersegment net sales		18,141		3,823			4,353			-			26,317
Segment operating profit (loss)		12,513		(593	)		(1,475	)		(2,652	)		7,793

	Three Months Ended March 26, 2011
	Eastern and Western			Site-Built			All Other			Corporate			Total
Net sales to outside customers	$	319,949		$	36,880		$	30,404		$	-		$	387,233
Intersegment net sales		20,610			5,841			8,537			-			34,988
Segment operating profit (loss)		(727	)		(2,849	)		(1,492	)		(13	)		(5,081	)