Leonard: Chuck, as you know, firm has been losing market share over the past 3 years. We our have been losing and I understand At first, I thought that other more more bids, and don't why. hrms were undercutting simply business, but after examining some of the public financial to gain reports, I believe that they are making a reasonable rate of return. I am beginning to believe that our costs and costing methods are at fault. Chuck: I can't agree with that. We have good control over our costs. Like most firms in our industry, we use a normal job-costing system. I really don't see any significant waste in the plant.