Exhibit 10.1

Executive Officer Fiscal Year 2005 Variable Compensation Plan

1.   Proposed corporate goals for FY05 — officer performance based compensation
will be based on the following Company-wide revenues (in millions of dollars):

                                                      Q1

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  Q2

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  Q3

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  Q4

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  FY

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Original targets
    *       *       *       *       *          

2.   The decision to award variable compensation is subject to evaluation each
quarter by the compensation committee, which will consider recommendations by
the CEO, and is based on both company performance (as specified above) and each
officer’s individual performance.

3.   The amounts shall be paid off linearly starting at *% of the sales range
and going to 100%. Should the Company exceed the corporate sales targets,
officers will receive additional compensation calculated by extending the line
starting at *% at the same slope; e.g., the bonus will be double in a particular
quarter if revenues are *% of corporate targets.

It is clearly understood that there is no obligation to push past corporate
targets unless it is deemed in the interest of the Company as a whole.

4.   The compensation committee recognizes that the Q3 and Q4 targets are
preliminary, and it is likely that the CEO will ask for these numbers to be
reviewed later in the fiscal year.

5.   The compensation committee delegates to the CEO the power to award
Company-wide bonuses to officers provided that the method used to determine
these bonuses is comparable to that used to determine the bonuses for
non-officers.

*   Certain information on this page has been omitted and filed separately with
the Commission. Confidential treatment has been requested with respect to the
omitted portions.