SAS SALARY/RATE SURVEY RESULTS

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                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   1

-------------------------------------------------------- Type=0 Part Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   1 - Gender                   2000 Female                           1   28800.00   28800.00   28800.00   28800.00   28800.00   28800.00
                                     Male                             2   19000.00   19000.00   29500.00   29500.00   40000.00   40000.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2000                                  3                                                                  
                                                                                                                                         
                                2001 Female                           3   40384.00   40384.00   52794.67   52000.00   66000.00   66000.00
                                     Male                             4    4000.00   29500.00   46750.00   58000.00   64000.00   67000.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2001                                  7                                                                  
                                                                                                                                         
   2 - Age                      2000 30 to 39 yrs                     2   19000.00   19000.00   23900.00   23900.00   28800.00   28800.00
                                     60 plus  yrs                     1   40000.00   40000.00   40000.00   40000.00   40000.00   40000.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2000                                  3                                                                  
                                                                                                                                         
                                2001 20 to 29 yrs                     2    4000.00    4000.00   35500.00   35500.00   67000.00   67000.00
                                     30 to 39 yrs                     4   52000.00   53500.00   58500.00   58000.00   63500.00   66000.00
                                     40 to 49 yrs                     1   40384.00   40384.00   40384.00   40384.00   40384.00   40384.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2001                                  7                                                                  
                                                                                                                                         
   3 - Education                2000 3 MA/MS                          3   19000.00   19000.00   29266.67   28800.00   40000.00   40000.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2000                                  3                                                                  
                                                                                                                                         
                                2001 2 BA/BS                          3    4000.00    4000.00   42000.00   55000.00   67000.00   67000.00
                                     3 MA/MS                          4   40384.00   46192.00   54846.00   56500.00   63500.00   66000.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2001                                  7                                                                  
                                                                                                                                         
   4 - SAS Experience           2000 06 to 10 yrs                     3   19000.00   19000.00   29266.67   28800.00   40000.00   40000.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2000                                  3                                                                  
                                                                                                                                         
                                2001 00 to  1 yrs                     1    4000.00    4000.00    4000.00    4000.00    4000.00    4000.00
                                     02 to  5 yrs                     4   40384.00   50692.00   58596.00   63500.00   66500.00   67000.00
                                     11 to 15 yrs                     2   52000.00   52000.00   53500.00   53500.00   55000.00   55000.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2001                                  7                                                                  
                                                                                                                                         
   5 - Industry                 2000 EDUCATIONAL INSTITUTION          2   19000.00   19000.00   29500.00   29500.00   40000.00   40000.00
                                     HEALTH CARE                      1   28800.00   28800.00   28800.00   28800.00   28800.00   28800.00
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2000                                  3                                                                  
                                                                                                                                         
                                2001 CONSULTING                       1   55000.00   55000.00   55000.00   55000.00   55000.00   55000.00
                                     DIRECT MAIL MARKETING            1   67000.00   67000.00   67000.00   67000.00   67000.00   67000.00
                                     EDUCATIONAL INSTITUTION          1   66000.00   66000.00   66000.00   66000.00   66000.00   66000.00
                                     FINANCIAL                        1   61000.00   61000.00   61000.00   61000.00   61000.00   61000.00
                                     INSURANCE - HEALTH CARE HMO      1   40384.00   40384.00   40384.00   40384.00   40384.00   40384.00
                                     PHARMACEUTICAL                   1    4000.00    4000.00    4000.00    4000.00    4000.00    4000.00
                                     RESEARCH                         1   52000.00   52000.00   52000.00   52000.00   52000.00   52000.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   2

-------------------------------------------------------- Type=0 Part Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2001                                  7                                                                  
                                                                                                                                         
   6 - State                    2000 CANADA - MONTREAL                1   40000.00   40000.00   40000.00   40000.00   40000.00   40000.00
                                     USA - CT                         1   28800.00   28800.00   28800.00   28800.00   28800.00   28800.00
                                     USA - NM                         1   19000.00   19000.00   19000.00   19000.00   19000.00   19000.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2000                                  3                                                                  
                                                                                                                                         
                                2001 INDIA - BANGALORE                1    4000.00    4000.00    4000.00    4000.00    4000.00    4000.00
                                     SCOTLAND - EDINBURGH             1   55000.00   55000.00   55000.00   55000.00   55000.00   55000.00
                                     USA - AR                         1   67000.00   67000.00   67000.00   67000.00   67000.00   67000.00
                                     USA - AZ                         1   40384.00   40384.00   40384.00   40384.00   40384.00   40384.00
                                     USA - CT                         1   52000.00   52000.00   52000.00   52000.00   52000.00   52000.00
                                     USA - MA                         1   61000.00   61000.00   61000.00   61000.00   61000.00   61000.00
                                     USA - NY                         1   66000.00   66000.00   66000.00   66000.00   66000.00   66000.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2001                                  7                                                                  
                                                                                                                                         
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   3

-------------------------------------------------------- Type=1 Full Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   1 - Gender                   2000 Female                          82   30000.00   45000.00   56935.28   50557.00   70000.00  140000.00
                                     Male                           175    2200.00   49000.00   61961.63   60000.00   78000.00  120000.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2000                                257                                                                  
                                                                                                                                         
                                2001 Female                          71   20000.00   43620.00   54057.77   54200.00   64000.00  104000.00
                                     Male                           122    3900.00   46000.00   58978.57   55500.00   72000.00  120000.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2001                                193                                                                  
                                                                                                                                         
   2 - Age                      2000 00 Unknown                      11   36500.00   48500.00   58363.64   56000.00   72000.00   82000.00
                                     20 to 29 yrs                    22    2200.00   35200.00   42073.36   42807.00   48000.00   82000.00
                                     30 to 39 yrs                   104    8000.00   45000.00   57533.69   55000.00   70000.00  140000.00
                                     40 to 49 yrs                    75   31485.00   53500.00   67129.85   68500.00   81000.00  115000.00
                                     50 to 59 yrs                    42   39000.00   50000.00   64898.12   62700.00   79400.00  109867.00
                                     60 plus  yrs                     3   60000.00   60000.00   66800.00   68400.00   72000.00   72000.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2000                                257                                                                  
                                                                                                                                         
                                2001 00 Unknown                       9   43500.00   45000.00   55833.33   55000.00   65000.00   72000.00
                                     20 to 29 yrs                    28    3900.00   28911.17   39889.75   39000.00   50000.00   75000.00
                                     30 to 39 yrs                    81   20000.00   45000.00   54067.70   55000.00   63000.00  107000.00
                                     40 to 49 yrs                    48   35400.00   49917.50   66449.19   64500.00   77500.00  120000.00
                                     50 to 59 yrs                    22   41000.00   55000.00   69168.36   70500.00   81000.00  100000.00
                                     60 plus  yrs                     5   43620.00   62005.00   64665.00   64700.00   65000.00   88000.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2001                                193                                                                  
                                                                                                                                         
   3 - Education                2000 1 High School Only              15   35000.00   39000.00   55126.67   60000.00   65000.00   87500.00
                                     2 BA/BS                        109    2200.00   47250.00   60118.41   60000.00   72000.00  115000.00
                                     3 MA/MS                        116    8000.00   47497.50   60369.58   55060.00   72100.00  120000.00
                                     4 PhD                           17   35000.00   53000.00   66429.41   61000.00   79400.00  140000.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2000                                257                                                                  
                                                                                                                                         
                                2001 1 High School Only               9   21000.00   38000.00   48920.56   49835.00   64700.00   70000.00
                                     2 BA/BS                         87    3900.00   44000.00   53594.12   52000.00   65000.00  110000.00
                                     3 MA/MS                         81   20000.00   47000.00   58551.40   58000.00   68000.00  120000.00
                                     4 PhD                           16   45000.00   55500.00   74240.63   77500.00   88000.00  107000.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2001                                193                                                                  
                                                                                                                                         
   4 - SAS Experience           2000 00 Unknown                       5   39000.00   45000.00   50400.00   50000.00   56000.00   62000.00
                                     00 to  1 yrs                    27    2200.00   36500.00   42178.78   43000.00   55000.00   60000.00
                                     02 to  5 yrs                    93    8000.00   44800.00   52040.82   50000.00   59000.00  100000.00
                                     06 to 10 yrs                    65   30000.00   55000.00   66656.54   68000.00   77000.00  120000.00
                                     11 to 15 yrs                    43   43520.00   60000.00   73391.02   71000.00   84000.00  140000.00
                                     16 plus yrs                     24   44000.00   65000.00   74702.75   78200.00   83830.00  109867.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2000                                257                                                                  
                                                                                                                                         
                                2001 00 Unknown                       7   38000.00   43500.00   58071.43   55000.00   72000.00   88000.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   4

-------------------------------------------------------- Type=1 Full Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   4 - SAS Experience           2001 00 to  1 yrs                    34    3900.00   35000.00   46859.16   50000.00   59000.00   96750.00
                                     02 to  5 yrs                    77   20000.00   38097.00   50776.94   51000.00   62000.00  107000.00
                                     06 to 10 yrs                    36   32377.00   47250.00   65035.69   58810.00   81000.00  110000.00
                                     11 to 15 yrs                    25   43620.00   54000.00   67958.28   65000.00   80000.00  120000.00
                                     16 plus yrs                     14   62005.00   70000.00   77407.79   75000.00   83500.00  107000.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2001                                193                                                                  
                                                                                                                                         
   5 - Industry                 2000  UNKNOWN                         1   55000.00   55000.00   55000.00   55000.00   55000.00   55000.00
                                     ADVERTISING                      1   55000.00   55000.00   55000.00   55000.00   55000.00   55000.00
                                     BANKING                         18    8000.00   40000.00   56406.22   59250.00   72000.00  100000.00
                                     CONSULTING                      20   25000.00   52500.00   65094.35   66250.00   83050.00  109867.00
                                     CRO                              1   70000.00   70000.00   70000.00   70000.00   70000.00   70000.00
                                     DATA ANALYSIS                    1   45000.00   45000.00   45000.00   45000.00   45000.00   45000.00
                                     DATA WAREHOUSING                 1   60000.00   60000.00   60000.00   60000.00   60000.00   60000.00
                                     DINING A LA CARD TYPE OF BUS     1   65000.00   65000.00   65000.00   65000.00   65000.00   65000.00
                                     DIRECT MAIL MARKETING            7   50000.00   57000.00   70739.29   67300.00   82000.00   95000.00
                                     EDUCATIONAL INSTITUTION         20   31127.00   44500.00   49721.35   49250.00   52250.00   69000.00
                                     FINANCIAL                        9   60000.00   65000.00   78111.11   71000.00   80000.00  120000.00
                                     GOVT - GOVT                     17   33000.00   41000.00   56614.06   56000.00   68000.00   87500.00
                                     GOVT - STATE                     5   36000.00   36000.00   42370.00   42350.00   48500.00   49000.00
                                     HEALTH CARE                     24   30000.00   46497.50   59503.96   53500.00   73500.00  115000.00
                                     INSURANCE - COMPULSORY THIRD     1   30000.00   30000.00   30000.00   30000.00   30000.00   30000.00
                                     INSURANCE - HEALTH CARE HMO     14   44800.00   48000.00   67378.57   66500.00   75000.00  107500.00
                                     INSURANCE - LIFE                 1   50000.00   50000.00   50000.00   50000.00   50000.00   50000.00
                                     INSURANCE - PROPERTY CASUALT     6   31485.00   55120.00   61544.17   59500.00   80000.00   83660.00
                                     INTERNET COMPANY                 3   70000.00   70000.00   98000.00   84000.00  140000.00  140000.00
                                     LEGAL                            1   39000.00   39000.00   39000.00   39000.00   39000.00   39000.00
                                     MANUFACTURING                    4    7000.00   26250.00   49375.00   55250.00   72500.00   80000.00
                                     MARKET RESEARCH                  1   45000.00   45000.00   45000.00   45000.00   45000.00   45000.00
                                     MARKET RESEARCH(HEALTH CARE)     1   70000.00   70000.00   70000.00   70000.00   70000.00   70000.00
                                     MEDICAL DEVICE                   1   53000.00   53000.00   53000.00   53000.00   53000.00   53000.00
                                     MEDICAL RESEARCH                 4   37500.00   38000.00   47350.00   41750.00   56700.00   68400.00
                                     NONPROFIT                        3   47000.00   47000.00   54000.00   57000.00   58000.00   58000.00
                                     PHARMACEUTICAL                  64    2200.00   50000.00   61576.39   60150.00   72525.00  100000.00
                                     PROVIDE DATA TO AUTO MANUFAC     1   86319.00   86319.00   86319.00   86319.00   86319.00   86319.00
                                     PUBLICATION                      2   48000.00   48000.00   73500.00   73500.00   99000.00   99000.00
                                     RESEARCH                         4   49000.00   52000.00   65750.00   66500.00   79500.00   81000.00
                                     RETAIL                           1   70000.00   70000.00   70000.00   70000.00   70000.00   70000.00
                                     SOCIAL RESEARCH                  1   38000.00   38000.00   38000.00   38000.00   38000.00   38000.00
                                     SOFTWARE                         1   91000.00   91000.00   91000.00   91000.00   91000.00   91000.00
                                     SURVEY RESEARCH                  4   41000.00   46000.00   58600.00   56700.00   71200.00   80000.00
                                     TELECOMMUNICATIONS               7   23000.00   40000.00   54245.71   56000.00   72200.00   78000.00
                                     TRANSPORTATION                   3   40000.00   40000.00   60333.33   56000.00   85000.00   85000.00
                                     UTILITY                          2   60000.00   60000.00   65000.00   65000.00   70000.00   70000.00
                                     WAREHOUSING                      1   46000.00   46000.00   46000.00   46000.00   46000.00   46000.00
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2000                                257                                                                  
                                                                                                                                         
                                2001 AUTOMOTIVE                       1   81000.00   81000.00   81000.00   81000.00   81000.00   81000.00
                                     BANKING                         16   23500.00   47304.50   65479.63   65000.00   84250.00  120000.00
                                     CONSTRUCTION                     1   46000.00   46000.00   46000.00   46000.00   46000.00   46000.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   5

-------------------------------------------------------- Type=1 Full Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   5 - Industry                 2001 CONSULTING                      22   25000.00   45000.00   53504.55   50000.00   58000.00  110000.00
                                     CRO                              1   60000.00   60000.00   60000.00   60000.00   60000.00   60000.00
                                     DIRECT MAIL MARKETING           12   35000.00   41048.50   51486.75   45486.00   53500.00   94500.00
                                     EDUCATIONAL INSTITUTION         10   20000.00   43620.00   50512.00   51000.00   55000.00   75000.00
                                     FINANCIAL                       14   20000.00   40000.00   66710.07   66250.00   98000.00  107000.00
                                     GOVT - GOVT                     12   40000.00   46750.00   56505.67   53500.00   66517.00   84000.00
                                     GOVT - STATE                    11   21000.00   25989.00   47768.45   53000.00   68000.00   79000.00
                                     GOVT CONTRACTOR                  1   50000.00   50000.00   50000.00   50000.00   50000.00   50000.00
                                     HEALTH CARE                     15   25000.00   41000.00   52123.33   55000.00   64000.00   82000.00
                                     HOTEL TRAVEL                     1   75000.00   75000.00   75000.00   75000.00   75000.00   75000.00
                                     INSURANCE - HEALTH CARE HMO      5   49835.00   50000.00   61867.00   64700.00   72000.00   72800.00
                                     INSURANCE - PROPERTY CASUALT     3   51000.00   51000.00   66234.67   61200.00   86504.00   86504.00
                                     INTERNET COMPANY                 3   47500.00   47500.00   57500.00   50000.00   75000.00   75000.00
                                     MANAGEMENT FOOD AND FACILITI     1   85000.00   85000.00   85000.00   85000.00   85000.00   85000.00
                                     MANUFACTURING                    3   27000.00   27000.00   46973.33   55000.00   58920.00   58920.00
                                     MARKET RESEARCH                  2   47500.00   47500.00   52250.00   52250.00   57000.00   57000.00
                                     MARKET RESEARCH SOCIAL RESEA     1   47000.00   47000.00   47000.00   47000.00   47000.00   47000.00
                                     NONPROFIT                        1   58000.00   58000.00   58000.00   58000.00   58000.00   58000.00
                                     PHARMACEUTICAL                  41    3900.00   52000.00   58874.52   60000.00   66000.00  107000.00
                                     PRIVATE RESEARCH FIRM            1   50000.00   50000.00   50000.00   50000.00   50000.00   50000.00
                                     PUBLICATION                      1  104000.00  104000.00  104000.00  104000.00  104000.00  104000.00
                                     RESEARCH                         1   25000.00   25000.00   25000.00   25000.00   25000.00   25000.00
                                     SAS                              1   21000.00   21000.00   21000.00   21000.00   21000.00   21000.00
                                     SOCIAL RESEARCH                  1   48000.00   48000.00   48000.00   48000.00   48000.00   48000.00
                                     SOFTWARE                         1   23000.00   23000.00   23000.00   23000.00   23000.00   23000.00
                                     TELECOMMUNICATIONS               6   31075.70   45000.00   63645.95   68350.00   84100.00   85000.00
                                     TRANSPORTATION                   4   34750.00   51375.00   67937.50   71500.00   84500.00   94000.00
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2001                                193                                                                  
                                                                                                                                         
   6 - State                    2000 AUSTRALIA - AUCKLAND             1   37500.00   37500.00   37500.00   37500.00   37500.00   37500.00
                                     AUSTRALIA - MELBOURNE            1   30000.00   30000.00   30000.00   30000.00   30000.00   30000.00
                                     CANADA -                         1   31562.00   31562.00   31562.00   31562.00   31562.00   31562.00
                                     CANADA - MONTREAL                1   43520.00   43520.00   43520.00   43520.00   43520.00   43520.00
                                     CANADA - QUEBEC                  1   31485.00   31485.00   31485.00   31485.00   31485.00   31485.00
                                     CANADA - TORONTO                 1   31127.00   31127.00   31127.00   31127.00   31127.00   31127.00
                                     DENMARK - COPENHAGEN             1   56000.00   56000.00   56000.00   56000.00   56000.00   56000.00
                                     DENMARK - JYLLAND                1   45500.00   45500.00   45500.00   45500.00   45500.00   45500.00
                                     ENGLAND - LEEDS                  1   60000.00   60000.00   60000.00   60000.00   60000.00   60000.00
                                     ENGLAND - LONDON                 4   35200.00   35600.00   41500.00   40400.00   47400.00   50000.00
                                     ENGLAND - OXFORD                 1   59020.00   59020.00   59020.00   59020.00   59020.00   59020.00
                                     ENGLAND - SOUTHAMPTON            1   36000.00   36000.00   36000.00   36000.00   36000.00   36000.00
                                     ENGLAND - WORTHING               1   40000.00   40000.00   40000.00   40000.00   40000.00   40000.00
                                     GERMANY -                        1   35000.00   35000.00   35000.00   35000.00   35000.00   35000.00
                                     INDIA - BANGALORE                1    2200.00    2200.00    2200.00    2200.00    2200.00    2200.00
                                     INDIA - BOMBAY                   1    7000.00    7000.00    7000.00    7000.00    7000.00    7000.00
                                     ITALY - MILAN                    1   25000.00   25000.00   25000.00   25000.00   25000.00   25000.00
                                     NETHERLANDS -                    2   40000.00   40000.00   56000.00   56000.00   72000.00   72000.00
                                     NORWAY - OSLO                    1   35000.00   35000.00   35000.00   35000.00   35000.00   35000.00
                                     POLAND - CRACOW                  1    8000.00    8000.00    8000.00    8000.00    8000.00    8000.00
                                     SPAIN - MADRID                   1   40000.00   40000.00   40000.00   40000.00   40000.00   40000.00
                                     SWEDEN - STOCKHOLM               2   38400.00   38400.00   43200.00   43200.00   48000.00   48000.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   6

-------------------------------------------------------- Type=1 Full Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   6 - State                    2000 SWITZERLAND - BASEL              1  109867.00  109867.00  109867.00  109867.00  109867.00  109867.00
                                     USA -  UNKNOWN                   5   23000.00   36500.00   70900.00   70000.00   85000.00  140000.00
                                     USA - AL                         2   39800.00   39800.00   47400.00   47400.00   55000.00   55000.00
                                     USA - AR                         2   45000.00   45000.00   50000.00   50000.00   55000.00   55000.00
                                     USA - CA                        23   42350.00   58000.00   73155.17   72000.00   86319.00  107500.00
                                     USA - CO                         2   78375.00   78375.00   79187.50   79187.50   80000.00   80000.00
                                     USA - CT                         8   48000.00   50000.00   65332.50   65000.00   80500.00   83660.00
                                     USA - DC                        11   47000.00   55000.00   74272.73   72000.00   87500.00  115000.00
                                     USA - DE                         1   72000.00   72000.00   72000.00   72000.00   72000.00   72000.00
                                     USA - FL                         6   45000.00   65000.00   64166.67   65000.00   68000.00   77000.00
                                     USA - GA                         3   60000.00   60000.00   70000.00   70000.00   80000.00   80000.00
                                     USA - IA                         3   38500.00   38500.00   45166.67   48000.00   49000.00   49000.00
                                     USA - ID                         1   44000.00   44000.00   44000.00   44000.00   44000.00   44000.00
                                     USA - IL                         4   51000.00   53000.00   67900.00   62500.00   82800.00   95600.00
                                     USA - IN                         3   49000.00   49000.00   50300.00   50000.00   51900.00   51900.00
                                     USA - KS                         4   44000.00   54500.00   66750.00   66000.00   79000.00   91000.00
                                     USA - MA                        17   33000.00   54000.00   67935.29   68400.00   82000.00   97000.00
                                     USA - MD                        17   39000.00   48000.00   57205.88   55000.00   62400.00   83600.00
                                     USA - MI                         3   70000.00   70000.00   71666.67   70000.00   75000.00   75000.00
                                     USA - MN                         2   45000.00   45000.00   47500.00   47500.00   50000.00   50000.00
                                     USA - MO                         7   36000.00   36000.00   54805.57   50439.00   72200.00   80000.00
                                     USA - NC                        10   39000.00   46000.00   57475.00   54750.00   67000.00   87000.00
                                     USA - NH                         1   61000.00   61000.00   61000.00   61000.00   61000.00   61000.00
                                     USA - NJ                        19   39000.00   50000.00   59209.21   55000.00   67300.00  100000.00
                                     USA - NY                         9   38000.00   52000.00   64791.11   55120.00   70000.00  120000.00
                                     USA - OH                         5   35000.00   38000.00   57000.00   55000.00   70000.00   87000.00
                                     USA - OK                         1   57500.00   57500.00   57500.00   57500.00   57500.00   57500.00
                                     USA - OR                         3   39000.00   39000.00   41666.67   40000.00   46000.00   46000.00
                                     USA - PA                        27   42400.00   53000.00   62782.00   62000.00   73000.00   82000.00
                                     USA - TN                         1   85000.00   85000.00   85000.00   85000.00   85000.00   85000.00
                                     USA - TX                        10   40000.00   55000.00   64730.00   62150.00   82000.00   89000.00
                                     USA - UT                         1   66000.00   66000.00   66000.00   66000.00   66000.00   66000.00
                                     USA - VA                         9   45600.00   60000.00   65566.67   68500.00   77000.00   80000.00
                                     USA - VT                         1   41000.00   41000.00   41000.00   41000.00   41000.00   41000.00
                                     USA - WA                         2   47995.00   47995.00   48997.50   48997.50   50000.00   50000.00
                                     USA - WI                         4   30000.00   37000.00   45875.00   46750.00   54750.00   60000.00
                                     USA - WV                         2   34500.00   34500.00   39750.00   39750.00   45000.00   45000.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2000                                257                                                                  
                                                                                                                                         
                                2001 AUSTRALIA - MELBOURNE            1   28000.00   28000.00   28000.00   28000.00   28000.00   28000.00
                                     BRAZIL - SAO PAULO               1   31075.70   31075.70   31075.70   31075.70   31075.70   31075.70
                                     CANADA -                         1   35000.00   35000.00   35000.00   35000.00   35000.00   35000.00
                                     CANADA - HALIFAX NOVA SCOTIA     1   20000.00   20000.00   20000.00   20000.00   20000.00   20000.00
                                     CANADA - MONTREAL                1   29822.34   29822.34   29822.34   29822.34   29822.34   29822.34
                                     CANADA - TORONTO                 1   25315.00   25315.00   25315.00   25315.00   25315.00   25315.00
                                     DENMARK - COPENHAGEN             1   70000.00   70000.00   70000.00   70000.00   70000.00   70000.00
                                     ENGLAND -                        3   25000.00   25000.00   40939.33   38097.00   59721.00   59721.00
                                     ENGLAND - DURHAM                 1   27000.00   27000.00   27000.00   27000.00   27000.00   27000.00
                                     ENGLAND - LONDON                 1   36840.99   36840.99   36840.99   36840.99   36840.99   36840.99
                                     FRANCE - PARIS                   1   45000.00   45000.00   45000.00   45000.00   45000.00   45000.00
                                     GERMANY -                        2   46609.00   46609.00   63304.50   63304.50   80000.00   80000.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   7

-------------------------------------------------------- Type=1 Full Time Employee ---------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   6 - State                    2001 HOLLAND -                        1   23500.00   23500.00   23500.00   23500.00   23500.00   23500.00
                                     INDIA - BANGALORE                2    3900.00    3900.00    4167.50    4167.50    4435.00    4435.00
                                     ISRAEL -                         1   25000.00   25000.00   25000.00   25000.00   25000.00   25000.00
                                     ITALY - ROME                     1   25000.00   25000.00   25000.00   25000.00   25000.00   25000.00
                                     NETHERLANDS - GRONINGEN          1   32377.00   32377.00   32377.00   32377.00   32377.00   32377.00
                                     NETHERLANDS - ROTTERDAM          1   35400.00   35400.00   35400.00   35400.00   35400.00   35400.00
                                     NEW ZEALAND - CHRISTCHURCH       1   23611.00   23611.00   23611.00   23611.00   23611.00   23611.00
                                     NORWAY - OSLO                    1   45000.00   45000.00   45000.00   45000.00   45000.00   45000.00
                                     SCOTLAND - EDINBURGH             1   45000.00   45000.00   45000.00   45000.00   45000.00   45000.00
                                     SWITZERLAND - ZÜRICH             1   65000.00   65000.00   65000.00   65000.00   65000.00   65000.00
                                     USA -  UNKNOWN                   6   20000.00   21000.00   46583.33   35000.00   81000.00   87500.00
                                     USA - AR                         2   46000.00   46000.00   51500.00   51500.00   57000.00   57000.00
                                     USA - AZ                         5   55000.00   60000.00   66800.00   65000.00   72000.00   82000.00
                                     USA - CA                        16   38000.00   49000.00   62281.25   62500.00   77000.00   88000.00
                                     USA - CO                         3   50000.00   50000.00   62233.33   58700.00   78000.00   78000.00
                                     USA - CT                         7   50000.00   55600.00   71657.71   68000.00   86504.00  107000.00
                                     USA - DC                         5   30000.00   58000.00   62213.60   69534.00   69534.00   84000.00
                                     USA - FL                         5   21000.00   41500.00   42100.00   44000.00   50000.00   54000.00
                                     USA - GA                         3   36000.00   36000.00   61000.00   72000.00   75000.00   75000.00
                                     USA - IL                         2   54200.00   54200.00   60100.00   60100.00   66000.00   66000.00
                                     USA - IN                         5   44000.00   52000.00   60200.00   64000.00   66000.00   75000.00
                                     USA - MA                         6   33500.00   45000.00   64250.00   62500.00   75000.00  107000.00
                                     USA - MD                        15   35000.00   44972.00   53236.27   50000.00   63500.00   84600.00
                                     USA - MI                         3   43000.00   43000.00   49333.33   50000.00   55000.00   55000.00
                                     USA - MN                         3   44850.00   44850.00   65950.00   55000.00   98000.00   98000.00
                                     USA - MO                         4   34750.00   39875.00   46474.50   49000.00   53074.00   53148.00
                                     USA - NC                         7   48000.00   52000.00   64857.14   56000.00   75000.00  110000.00
                                     USA - NJ                        19   45000.00   55000.00   62536.84   60000.00   70000.00   93000.00
                                     USA - NY                        13   40000.00   65000.00   78300.00   75000.00  100000.00  120000.00
                                     USA - OH                         5   48300.00   51000.00   62994.00   58920.00   60000.00   96750.00
                                     USA - OR                         1   41000.00   41000.00   41000.00   41000.00   41000.00   41000.00
                                     USA - PA                        11   41000.00   50000.00   58230.45   56000.00   64700.00   83500.00
                                     USA - SC                         1   25989.00   25989.00   25989.00   25989.00   25989.00   25989.00
                                     USA - TN                         2   36700.00   36700.00   65350.00   65350.00   94000.00   94000.00
                                     USA - TX                         8   38000.00   46500.00   56813.13   50500.00   64002.50   94500.00
                                     USA - VA                         9   43620.00   50000.00   61902.22   63000.00   70000.00   85000.00
                                     USA - WV                         1   40000.00   40000.00   40000.00   40000.00   40000.00   40000.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2001                                193                                                                  
                                                                                                                                         
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   8

----------------------------------------------------- Type=2 Contractor without Agency -----------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   1 - Gender                   2000 Female                           7      19.25      20.00      61.32      75.00      85.00      85.00
                                     Male                            31      20.00      60.00      76.15      75.00      95.00     125.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2000                                 38                                                                  
                                                                                                                                         
                                2001 Female                           2      50.00      50.00      71.00      71.00      92.00      92.00
                                     Male                            13      50.00      62.00      80.01      70.00      80.00     150.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2001                                 15                                                                  
                                                                                                                                         
   2 - Age                      2000 00 Unknown                       2      20.00      20.00      60.00      60.00     100.00     100.00
                                     20 to 29 yrs                     1      20.00      20.00      20.00      20.00      20.00      20.00
                                     30 to 39 yrs                     7      35.00      50.00      70.71      75.00      80.00     105.00
                                     40 to 49 yrs                    18      19.25      60.00      71.65      74.50      85.00     125.00
                                     50 to 59 yrs                     7      60.00      65.00      83.57      85.00      95.00     110.00
                                     60 plus  yrs                     3      60.00      60.00      93.33      95.00     125.00     125.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2000                                 38                                                                  
                                                                                                                                         
                                2001 30 to 39 yrs                     5      50.00      50.00      57.57      50.00      67.83      70.00
                                     40 to 49 yrs                     6      55.00      62.00      82.50      69.00     115.00     125.00
                                     50 to 59 yrs                     3      80.00      80.00     107.33      92.00     150.00     150.00
                                     60 plus  yrs                     1      77.25      77.25      77.25      77.25      77.25      77.25
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2001                                 15                                                                  
                                                                                                                                         
   3 - Education                2000 1 High School Only               1      31.50      31.50      31.50      31.50      31.50      31.50
                                     2 BA/BS                         16      20.00      57.50      72.50      75.00      90.00     125.00
                                     3 MA/MS                         18      19.25      60.00      74.35      74.50      85.00     125.00
                                     4 PhD                            3      65.00      65.00      86.67      85.00     110.00     110.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2000                                 38                                                                  
                                                                                                                                         
                                2001 2 BA/BS                          4      50.00      60.00      79.00      70.50      98.00     125.00
                                     3 MA/MS                         11      50.00      55.00      78.73      67.83      92.00     150.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2001                                 15                                                                  
                                                                                                                                         
   4 - SAS Experience           2000 00 Unknown                       1      20.00      20.00      20.00      20.00      20.00      20.00
                                     02 to  5 yrs                     4      19.25      19.63      38.56      27.50      57.50      80.00
                                     06 to 10 yrs                    15      50.00      70.00      79.67      75.00     100.00     125.00
                                     11 to 15 yrs                     5      60.00      65.00      76.80      74.00      85.00     100.00
                                     16 plus yrs                     13      31.50      65.00      79.73      85.00      95.00     125.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2000                                 38                                                                  
                                                                                                                                         
                                2001 00 to  1 yrs                     1      50.00      50.00      50.00      50.00      50.00      50.00
                                     02 to  5 yrs                     3      50.00      50.00      55.94      50.00      67.83      67.83
                                     06 to 10 yrs                     3      55.00      55.00      65.67      62.00      80.00      80.00
                                     11 to 15 yrs                     5      67.00      70.00      80.05      71.00      77.25     115.00
                                     16 plus yrs                      3      92.00      92.00     122.33     125.00     150.00     150.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003   9

----------------------------------------------------- Type=2 Contractor without Agency -----------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2001                                 15                                                                  
                                                                                                                                         
   5 - Industry                 2000 AUTOMOTIVE                       1      65.00      65.00      65.00      65.00      65.00      65.00
                                     BANKING                          4      65.00      69.50      81.00      77.00      92.50     105.00
                                     CONSULTING                       3      50.00      50.00      70.00      75.00      85.00      85.00
                                     DIRECT MAIL MARKETING            2     100.00     100.00     112.50     112.50     125.00     125.00
                                     FINANCIAL                        2      85.00      85.00      85.00      85.00      85.00      85.00
                                     GOVT - GOVT                      1      19.25      19.25      19.25      19.25      19.25      19.25
                                     GOVT - STATE                     1      60.00      60.00      60.00      60.00      60.00      60.00
                                     HEALTH CARE                      2      55.00      55.00      75.00      75.00      95.00      95.00
                                     INSURANCE - HEALTH CARE HMO      1      60.00      60.00      60.00      60.00      60.00      60.00
                                     INSURANCE - PROPERTY CASUALT     1      70.00      70.00      70.00      70.00      70.00      70.00
                                     INTERNET COMPANY                 1      75.00      75.00      75.00      75.00      75.00      75.00
                                     MANUFACTURING                    4      20.00      20.00      53.75      47.50      87.50     100.00
                                     MEDICAL RESEARCH                 2      75.00      75.00      75.00      75.00      75.00      75.00
                                     PHARMACEUTICAL                  10      35.00      65.00      81.50      82.50      95.00     125.00
                                     PUBLICATION                      1     100.00     100.00     100.00     100.00     100.00     100.00
                                     REAL ESTATE                      1      50.00      50.00      50.00      50.00      50.00      50.00
                                     TRANSPORTATION                   1      31.50      31.50      31.50      31.50      31.50      31.50
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2000                                 38                                                                  
                                                                                                                                         
                                2001 BANKING                          1      67.83      67.83      67.83      67.83      67.83      67.83
                                     CONSULTING                       3      50.00      50.00      77.33      67.00     115.00     115.00
                                     DIRECT MAIL MARKETING            1     150.00     150.00     150.00     150.00     150.00     150.00
                                     FINANCIAL                        1      55.00      55.00      55.00      55.00      55.00      55.00
                                     HEALTH CARE                      2      50.00      50.00      65.00      65.00      80.00      80.00
                                     INSURANCE INFORMATION SERVIC     1      62.00      62.00      62.00      62.00      62.00      62.00
                                     PHARMACEUTICAL                   4      70.00      70.50      77.56      74.13      84.63      92.00
                                     RESEARCH                         1      50.00      50.00      50.00      50.00      50.00      50.00
                                     UTILITY                          1     125.00     125.00     125.00     125.00     125.00     125.00
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2001                                 15                                                                  
                                                                                                                                         
   6 - State                    2000 GERMANY - STUTTGART              1      60.00      60.00      60.00      60.00      60.00      60.00
                                     USA -  UNKNOWN                   2      31.50      31.50      52.75      52.75      74.00      74.00
                                     USA - CA                         8      55.00      62.50      83.75      90.00     100.00     110.00
                                     USA - GA                         1      65.00      65.00      65.00      65.00      65.00      65.00
                                     USA - IA                         1      70.00      70.00      70.00      70.00      70.00      70.00
                                     USA - IL                         1      85.00      85.00      85.00      85.00      85.00      85.00
                                     USA - KS                         1      65.00      65.00      65.00      65.00      65.00      65.00
                                     USA - MA                         2      85.00      85.00      92.50      92.50     100.00     100.00
                                     USA - MD                         2     100.00     100.00     112.50     112.50     125.00     125.00
                                     USA - MN                         1      60.00      60.00      60.00      60.00      60.00      60.00
                                     USA - NJ                         6      20.00      20.00      67.50      77.50      85.00     125.00
                                     USA - NY                         2      75.00      75.00      80.00      80.00      85.00      85.00
                                     USA - OR                         1      19.25      19.25      19.25      19.25      19.25      19.25
                                     USA - PA                         3      50.00      50.00      76.67      80.00     100.00     100.00
                                     USA - TX                         2      35.00      35.00      55.00      55.00      75.00      75.00
                                     USA - VA                         4      50.00      62.50      68.75      75.00      75.00      75.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003  10

----------------------------------------------------- Type=2 Contractor without Agency -----------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   ---------------------------- ----                              -----                                                                  
   6 - State                    2000                                 38                                                                  
                                                                                                                                         
   6 - State                    2001 CANADA - OTTAWA                  1      50.00      50.00      50.00      50.00      50.00      50.00
                                     CANADA - TORONTO                 1     125.00     125.00     125.00     125.00     125.00     125.00
                                     SWEDEN - STOCKHOLM               1      67.83      67.83      67.83      67.83      67.83      67.83
                                     USA - GA                         1      62.00      62.00      62.00      62.00      62.00      62.00
                                     USA - KS                         2      70.00      70.00      70.50      70.50      71.00      71.00
                                     USA - MA                         4      50.00      52.50      63.00      61.00      73.50      80.00
                                     USA - NJ                         2      77.25      77.25      84.63      84.63      92.00      92.00
                                     USA - OR                         1     150.00     150.00     150.00     150.00     150.00     150.00
                                     USA - PA                         0        .          .          .          .          .          .  
                                     USA - VA                         1     115.00     115.00     115.00     115.00     115.00     115.00
                                     USA - WA                         1      50.00      50.00      50.00      50.00      50.00      50.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2001                                 15                                                                  
                                                                                                                                         
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003  11

------------------------------------------------------ Type=3 Contractor with Agency -------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   1 - Gender                   2000                                  1      27.00      27.00      27.00      27.00      27.00      27.00
                                     Female                           9      35.00      38.00      46.00      40.00      49.00      70.00
                                     Male                            37      20.00      41.50      52.01      50.00      60.00     100.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2000                                 47                                                                  
                                                                                                                                         
                                2001 Female                           8      25.24      32.25      43.09      38.00      52.00      75.00
                                     Male                            35      13.05      38.46      55.10      48.50      69.00     110.00
   ---------------------------- ----                              -----                                                                  
   1 - Gender                   2001                                 43                                                                  
                                                                                                                                         
   2 - Age                      2000 00 Unknown                       2      38.00      38.00      39.75      39.75      41.50      41.50
                                     20 to 29 yrs                     1      20.00      20.00      20.00      20.00      20.00      20.00
                                     30 to 39 yrs                    15      25.00      35.00      48.07      40.00      62.00     100.00
                                     40 to 49 yrs                    17      31.50      44.00      53.39      55.00      60.00      75.20
                                     50 to 59 yrs                    10      27.00      44.00      49.50      46.50      55.00      75.00
                                     60 plus  yrs                     2      52.00      52.00      71.00      71.00      90.00      90.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2000                                 47                                                                  
                                                                                                                                         
                                2001 00 Unknown                       1      60.00      60.00      60.00      60.00      60.00      60.00
                                     20 to 29 yrs                     7      13.05      25.00      30.26      34.00      36.00      39.79
                                     30 to 39 yrs                    15      25.24      35.64      51.63      47.00      67.00      80.00
                                     40 to 49 yrs                    12      28.50      52.50      68.13      67.50      80.00     110.00
                                     50 to 59 yrs                     8      38.46      45.00      51.18      48.25      54.75      75.00
   ---------------------------- ----                              -----                                                                  
   2 - Age                      2001                                 43                                                                  
                                                                                                                                         
   3 - Education                2000 1 High School Only               1      61.00      61.00      61.00      61.00      61.00      61.00
                                     2 BA/BS                         19      20.00      36.00      49.67      50.00      55.00     100.00
                                     3 MA/MS                         19      25.00      35.00      46.71      44.00      58.00      75.00
                                     4 PhD                            8      40.00      46.00      59.13      53.00      72.50      90.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2000                                 47                                                                  
                                                                                                                                         
                                2001 1 High School Only               3      61.00      61.00      68.67      70.00      75.00      75.00
                                     2 BA/BS                         24      13.05      35.32      48.37      39.89      66.00     110.00
                                     3 MA/MS                         10      25.24      44.00      51.02      47.50      65.00      80.00
                                     4 PhD                            6      48.50      48.50      66.00      62.00      75.00     100.00
   ---------------------------- ----                              -----                                                                  
   3 - Education                2001                                 43                                                                  
                                                                                                                                         
   4 - SAS Experience           2000 02 to  5 yrs                    13      20.00      38.00      48.23      42.00      57.00     100.00
                                     06 to 10 yrs                    16      25.00      35.50      47.67      49.00      61.00      75.20
                                     11 to 15 yrs                    14      31.50      40.00      50.54      47.00      55.00      85.00
                                     16 plus yrs                      4      45.00      51.50      67.00      66.50      82.50      90.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2000                                 47                                                                  
                                                                                                                                         
                                2001 00 to  1 yrs                     1      13.05      13.05      13.05      13.05      13.05      13.05
                                     02 to  5 yrs                    19      25.00      34.00      42.64      36.00      47.00      80.00
                                     06 to 10 yrs                     6      38.46      44.00      63.58      62.00      65.00     110.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003  12

------------------------------------------------------ Type=3 Contractor with Agency -------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   4 - SAS Experience           2001 11 to 15 yrs                    12      28.50      48.25      60.88      63.00      72.00     100.00
                                     16 plus yrs                      5      45.00      63.00      67.60      70.00      75.00      85.00
   ---------------------------- ----                              -----                                                                  
   4 - SAS Experience           2001                                 43                                                                  
                                                                                                                                         
   5 - Industry                 2000 BANKING                          5      40.00      49.00      58.40      53.00      75.00      75.00
                                     CONSULTING                       4      20.00      27.50      52.50      45.00      77.50     100.00
                                     EDUCATIONAL INSTITUTION          2      25.00      25.00      26.00      26.00      27.00      27.00
                                     FINANCIAL                        3      55.00      55.00      66.00      58.00      85.00      85.00
                                     GOVT - STATE                     3      31.50      31.50      44.17      40.00      61.00      61.00
                                     HEALTH CARE                      2      40.00      40.00      51.25      51.25      62.50      62.50
                                     INSURANCE - HEALTH CARE HMO      2      38.00      38.00      44.00      44.00      50.00      50.00
                                     INSURANCE - LIFE                 1      38.00      38.00      38.00      38.00      38.00      38.00
                                     OTHER INDUSTRY                   1      48.00      48.00      48.00      48.00      48.00      48.00
                                     PHARMACEUTICAL                  18      25.00      42.00      50.75      48.50      60.00      90.00
                                     PUBLICATION                      1      35.00      35.00      35.00      35.00      35.00      35.00
                                     TELECOMMUNICATIONS               3      39.00      39.00      41.83      41.50      45.00      45.00
                                     TRANSPORTATION                   1      75.20      75.20      75.20      75.20      75.20      75.20
                                     UTILITY                          1      55.00      55.00      55.00      55.00      55.00      55.00
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2000                                 47                                                                  
                                                                                                                                         
                                2001 AUTOMOTIVE                       1      38.46      38.46      38.46      38.46      38.46      38.46
                                     BANKING                          4      65.00      70.00      73.75      75.00      77.50      80.00
                                     DIRECT MAIL MARKETING            3      36.00      36.00      45.00      36.00      63.00      63.00
                                     DUKE ENERGY                      1     110.00     110.00     110.00     110.00     110.00     110.00
                                     FINANCIAL                        3      28.50      28.50      42.83      35.00      65.00      65.00
                                     GOVT - GOVT                      3      28.00      28.00      46.33      42.00      69.00      69.00
                                     GOVT - STATE                     1      61.00      61.00      61.00      61.00      61.00      61.00
                                     INSURANCE - HEALTH CARE HMO      1      30.50      30.50      30.50      30.50      30.50      30.50
                                     INSURANCE - LIFE                 1      67.00      67.00      67.00      67.00      67.00      67.00
                                     INSURANCE - PROPERTY CASUALT     1      40.00      40.00      40.00      40.00      40.00      40.00
                                     MANUFACTURING                    1      75.00      75.00      75.00      75.00      75.00      75.00
                                     PHARMACEUTICAL                  14      25.00      35.64      52.05      46.00      64.00     100.00
                                     TELECOMMUNICATIONS               7      36.00      44.00      53.14      48.50      65.00      70.00
                                     TRANSPORTATION                   1      13.05      13.05      13.05      13.05      13.05      13.05
                                     UTILITY                          1      40.00      40.00      40.00      40.00      40.00      40.00
   ---------------------------- ----                              -----                                                                  
   5 - Industry                 2001                                 43                                                                  
                                                                                                                                         
   6 - State                    2000 CANADA - TORONTO                 2      25.00      25.00      26.00      26.00      27.00      27.00
                                     CANADA - VICTORIA BC             1      40.00      40.00      40.00      40.00      40.00      40.00
                                     ENGLAND - LONDON                 1      75.20      75.20      75.20      75.20      75.20      75.20
                                     SWEDEN - STOCKHOLM               1     100.00     100.00     100.00     100.00     100.00     100.00
                                     USA -  UNKNOWN                   1      41.50      41.50      41.50      41.50      41.50      41.50
                                     USA - CA                         6      34.50      60.00      61.25      64.00      70.00      75.00
                                     USA - CO                         1      39.00      39.00      39.00      39.00      39.00      39.00
                                     USA - CT                         5      30.00      38.00      41.60      44.00      44.00      52.00
                                     USA - DE                         2      45.00      45.00      51.50      51.50      58.00      58.00
                                     USA - FL                         2      49.00      49.00      62.00      62.00      75.00      75.00
                                     USA - GA                         2      40.00      40.00      47.50      47.50      55.00      55.00
                                     USA - IL                         3      20.00      20.00      37.67      35.00      58.00      58.00
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003  13

------------------------------------------------------ Type=3 Contractor with Agency -------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   6 - State                    2000 USA - MA                         1      50.00      50.00      50.00      50.00      50.00      50.00
                                     USA - MD                         2      48.00      48.00      49.00      49.00      50.00      50.00
                                     USA - MI                         1      62.50      62.50      62.50      62.50      62.50      62.50
                                     USA - MN                         1      53.00      53.00      53.00      53.00      53.00      53.00
                                     USA - NC                         2      40.00      40.00      43.50      43.50      47.00      47.00
                                     USA - NH                         2      45.00      45.00      50.00      50.00      55.00      55.00
                                     USA - NJ                         3      25.00      25.00      50.00      35.00      90.00      90.00
                                     USA - NY                         1      85.00      85.00      85.00      85.00      85.00      85.00
                                     USA - OH                         1      31.50      31.50      31.50      31.50      31.50      31.50
                                     USA - PA                         5      36.00      38.00      47.00      42.00      57.00      62.00
                                     USA - VA                         1      55.00      55.00      55.00      55.00      55.00      55.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2000                                 47                                                                  
                                                                                                                                         
                                2001 ENGLAND - LONDON                 3      36.00      36.00      44.00      36.00      60.00      60.00
                                     ENGLAND - SWINDON                1      70.00      70.00      70.00      70.00      70.00      70.00
                                     GERMANY - FRANKFURT              1      75.00      75.00      75.00      75.00      75.00      75.00
                                     SCOTLAND - EDINBURGH             2      65.00      65.00      66.00      66.00      67.00      67.00
                                     SOUTH AFRICA -                   1      13.05      13.05      13.05      13.05      13.05      13.05
                                     USA -  UNKNOWN                   2      39.79      39.79      59.89      59.89      80.00      80.00
                                     USA - CA                         6      38.46      40.00      60.74      63.00      75.00      85.00
                                     USA - CO                         2      44.00      44.00      53.50      53.50      63.00      63.00
                                     USA - DC                         2      42.00      42.00      55.50      55.50      69.00      69.00
                                     USA - DE                         1      75.00      75.00      75.00      75.00      75.00      75.00
                                     USA - GA                         1      28.00      28.00      28.00      28.00      28.00      28.00
                                     USA - IL                         2      25.00      25.00      30.00      30.00      35.00      35.00
                                     USA - KS                         1      36.00      36.00      36.00      36.00      36.00      36.00
                                     USA - MA                         2      48.50      48.50      56.25      56.25      64.00      64.00
                                     USA - MD                         1      28.50      28.50      28.50      28.50      28.50      28.50
                                     USA - MI                         2      40.00      40.00      42.50      42.50      45.00      45.00
                                     USA - MO                         1      30.50      30.50      30.50      30.50      30.50      30.50
                                     USA - NC                         3      25.24      25.24      31.63      34.00      35.64      35.64
                                     USA - NH                         1      48.50      48.50      48.50      48.50      48.50      48.50
                                     USA - NJ                         2      45.00      45.00      46.00      46.00      47.00      47.00
                                     USA - NY                         1      65.00      65.00      65.00      65.00      65.00      65.00
                                     USA - PA                         2      48.00      48.00      54.00      54.00      60.00      60.00
                                     USA - RI                         1     100.00     100.00     100.00     100.00     100.00     100.00
                                     USA - TX                         2      75.00      75.00      92.50      92.50     110.00     110.00
   ---------------------------- ----                              -----                                                                  
   6 - State                    2001                                 43                                                                  
                                                                                                                                         
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003  14

---------------------------------------------------- Type=3 Rates: Bill Minus Hrly Rate ----------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   8 - Bill minus Paid Rate     2000 00.00 to  $5.50/hr               1       4.00       4.00       4.00       4.00       4.00       4.00
                                     10.51 to $15.50/hr               2      12.00      12.00      12.50      12.50      13.00      13.00
                                     15.51 to $20.50/hr               4      18.00      19.00      19.50      20.00      20.00      20.00
                                     20.51 to $25.50/hr               2      23.00      23.00      24.00      24.00      25.00      25.00
                                     25.51 to $30.50/hr               2      28.00      28.00      28.00      28.00      28.00      28.00
                                     30.51 to $35.50/hr               4      32.00      33.00      34.00      34.50      35.00      35.00
                                     35.51 Plus/hr                    6      37.00      38.00      51.75      41.00      53.50     100.00
   ---------------------------- ----                              -----                                                                  
   8 - Bill minus Paid Rate     2000                                 21                                                                  
                                                                                                                                         
                                2001 00.00 to  $5.50/hr               1       0.00       0.00       0.00       0.00       0.00       0.00
                                     05.51 to $10.50/hr               4       6.55       8.28       9.14      10.00      10.00      10.00
                                     15.51 to $20.50/hr               4      16.00      17.50      18.75      19.50      20.00      20.00
                                     20.51 to $25.50/hr               2      24.75      24.75      25.06      25.06      25.36      25.36
                                     25.51 to $30.50/hr               2      30.00      30.00      30.00      30.00      30.00      30.00
                                     30.51 to $35.50/hr               1      32.00      32.00      32.00      32.00      32.00      32.00
                                     35.51 Plus/hr                    2      37.00      37.00      38.50      38.50      40.00      40.00
   ---------------------------- ----                              -----                                                                  
   8 - Bill minus Paid Rate     2001                                 16                                                                  
                                                                                                                                         
                                                       SAS Salary/Rate Survey Results                   09:20 Thursday, January 16, 2003  15

------------------------------------------------------ Type=4 Billed Rate-Client Pays ------------------------------------------------------

                                                                        --------------------Salary or Rate Statistics--------------------
   Category                     Year Classification               Count        Low     25th %    Average     50th %     75th %       High
   --------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                         
   9 - Billed Rate-Client Pays  2000 35.51 to $45.50/hr               1      44.00      44.00      44.00      44.00      44.00      44.00
                                     55.51 to $65.50/hr               4      65.00      65.00      65.00      65.00      65.00      65.00
                                     65.51 to $75.50/hr               7      70.00      70.00      72.14      72.00      73.00      75.00
                                     75.51 to $80.50/hr               3      77.00      77.00      79.00      80.00      80.00      80.00
                                     80.51 to $95.50/hr               4      83.00      84.00      87.50      86.00      91.00      95.00
                                     95.51 Plus/hr                    2     120.00     120.00     120.00     120.00     120.00     120.00
   ---------------------------- ----                              -----                                                                  
   9 - Billed Rate-Client Pays  2000                                 21                                                                  
                                                                                                                                         
                                2001 00.00 to $35.50/hr               1      19.60      19.60      19.60      19.60      19.60      19.60
                                     55.51 to $65.50/hr               1      61.00      61.00      61.00      61.00      61.00      61.00
                                     65.51 to $75.50/hr               3      70.00      70.00      71.67      70.00      75.00      75.00
                                     75.51 to $80.50/hr               2      80.00      80.00      80.00      80.00      80.00      80.00
                                     80.51 to $95.50/hr               5      85.00      85.00      89.00      85.00      95.00      95.00
                                     95.51 Plus/hr                    4      99.75     102.38     121.19     117.50     140.00     150.00
   ---------------------------- ----                              -----                                                                  
   9 - Billed Rate-Client Pays  2001                                 16                                                                  
                                                                                                                                         

END OF STATISTICS

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