Exhibit 800-1

Section 810, General

Cost of Pine Lumber Manufactured and Sold
West Coast Pine Company
	Year Ended December 31, 1975
	M.B.F.	Amount	Cost/M.B.F.
Depletion	30000	$ 450000	$15
IRC 631(a)	30000	750000	25
Contract Logging	16000	432000	27
Company Logging	14000	350000	25
Logging Road Costs	30000	150000	5
Log Decking Costs	30000	60000	2
Pond Costs	30000	30000	1
Total	30000	$2220000	$ 74.00
Beginning Inventory - Logs	14000	585650	41.83
Total	44000	$2805650	63.76
Ending Inventory - Logs- Schedule II	(15000)	(649650)	43.31
Cost of Logs - Log Scale	29000	$2156000	$ 74.34
Underrun	( 1000)	--------	------
Total Cost - Lumber Scale	28000	2156000	77
Sawmill Costs	28000	280000	10
Green Yard Costs	28000	56000	2
Dry Yard Costs	26000	78000	3
Dry Kiln costs	26000	104000	4
Planing Mill Costs	20000	120000	6
Total Cost of Manufacturing
Pine Lumber	28000	$2794000	$ 99.79
Beginning Inventory - Lumber	7800	5452000	69.90
Total	35800	3339200	$ 93.27
Ending Inventory - Lumber Schedule III	( 9000)	(639900)	71.10
Total	26800	$2699300	$100.72
Shipping Costs	26800	53600	2.00
Administrative Costs	26800	80400	3.00
Total Cost of Lumber Sold	26800	2833300	$105.72