EXHIBIT II - E


                                         CATERING OR SPECIAL EVENT

                                 Direct Cost Record & Gross Profit Summary

Description:_____________________________________________________________      Event #____________

                                                                               Date_______________

                          LABOR COST                                    RAW FOOD COST
                                       Std. Rate  Labor                                  Unit
                                 Hrs.    Per Hr.   Cost            Item           Qty.   Cost  Amount
                                                                                               $
*Food Preparation,Serving
    &   Clean-up    F.T.E.                       $________
                 Students

Other (by Functional Account)

Total Direct Labor Cost                          $________             

                                                                   Total Raw Food Cost         $________
             SPECIAL EXPENDITURES (76XX38)

               Item                         Amount             GROSS PROFIT SUMMARY (see Note)

                                            $                  Revenue                         $
                                                               Less:  Raw Food
                                                                      Direct Labor
                                                                      Special Expenditures      ________ 
                         Total              $______            Gross Profit   ______%          $________  


NOTE:  Excludes allocations for indirect supplies and utilities costs which
           will be allocated in total to all conferences, catering, and other
           event activities.
           (F.T.E. - Full time or career employee)