EXHIBIT  II - D
                                                 
                                                 CONFERENCE
                                   DIRECT COST RECORD & GROSS PROFIT SUMMARY
                                      Facility_____________Month___________

Description:___________________________________________________________     Event#___________

                                                  Date                            Total
                                                                                Std.  Rate
                                                                         Hrs.     Per Hr.   Amount

FOOD SERVICE                                                                                $_______
RAW FOOD (1)
LABOR HOURS
*   Food Prep., Serving
   & Clean-up - F.T.E.
                Students                                                                    $_______

    Other (by Function)                                                                     $_______

SPECIAL EXPENDITURES (1)                                                                    $_______
     (76XX38)
_____________________________________________________________________________________________________
HOUSEHOLD
LABOR HOURS
   Housekeeping - F.T.E.
                 Students                                                                   $________

   Other (by Function)                                                                      $________

SPECIAL EXPENDITURES (1)                                                                    $________
      (76XXO8)
LINEN CHANGES (#)                                                                           $________
   (Std. rate per change)
_____________________________________________________________________________________________________
(F.T.E. Full time or Career Employee)   GROSS PROFIT SUMMARY (2)
                                                Household    Food Service        Total
                                              Amount    %   Amount     %        Amount   %
REVENUE                                       $             $                   $
Less:  Raw Food
       Direct Labor
       Special Expenditures
       Linen Changes                          ____________   ____________       ____________                 

GROSS PROFIT                                  $___________   $___________       $___________                        

NOTES:  (1)  Should be supported by daily cost record as necessary.
        (2)  Excludes allocations for indirect supplies and utilities costs
               which will be allocated in total to all conferences, catering,
               and other event activities.