Exhibit 10.14

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TITLE:  BONUS PROGRAM FOR OFFICERS



OBJECTIVE:  The  objective of the Open Plan Bonus Plan is to reward  officers of
the company for meeting or exceeding performance goals.

POLICY: The criteria for bonus consideration is pre-determined performance goals
of Earnings  Per Share and Pre-Tax  profit.  Therefore,  the bonus total  amount
available is determined based on the pre-set goals of EPS and Pre-Tax profit.

If the  goals  are not  met at the  threshold  level,  there  will  be no  bonus
consideration no matter what individual performance evaluation factors have been
met.

The  payout  bonus  is  determined  based on the  basis of a group of  component
factors, each determined separately.  For each category of officers (e.g., Chief
Executive Officer, Vice Presidents of Sales and Manufacturing, and CFO, etc.), a
percentage of salary is assigned to each of the  component  factors as indicated
in the  table  below.  The total of an  officer's  percentages  earned  for each
component is then  multiplied  by the  officer's  salary to determine his or her
bonus.

The Bonus Performance Targets are as follows:

         1.       Pre-Tax Profit

                  a. If the  pre-tax  profits of Open Plan  Systems  increase by
                  less  than 10% over  those of the  previous  fiscal  year,  an
                  officer will receive no award for this component.

                  b. If the pre-tax profits of Open Plan Systems increase by 10%
                  over those of the previous  year,  this  component  equals the
                  threshold percentage.

                  c. If the  pre-tax  profits of Open Plan  Systems  increase by
                  more than 10% over those of the previous  fiscal year, but are
                  less than the  budgeted  pre-tax  profits,  this  component is
                  graded  pro-rata  between  the  threshold  percentage  and the
                  target percentage.

                  d. If the  pre-tax profits  of Open  Plan Systems  equal  the
                  budgeted  pre-tax profits, this  component equals  the target 
                  percentage.
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                  e. If the  pre-tax  profits  of Open Plan  Systems  exceed the
                  budgeted  pre-tax profits by less than 20% , this component is
                  graded pro-rata  between the target  percentage and the excess
                  percentage.

                  f. If the  pre-tax  profits  of Open Plan  Systems  exceed the
                  budgeted  pre-tax  profits  by at least  20%,  this  component
                  equals the excess percentage.

2.       Earnings Pre Share

                  a. If the earnings per share of Open Plan Systems  increase by
                  less  than 10% over  those of the  previous  fiscal  year,  an
                  officer will receive no award for this component.

                  b. If the earnings per share of Open Plan Systems  increase by
                  10% over those of the previous year, this component equals the
                  threshold percentage.

                  c. If the earnings per share of Open Plan Systems  increase by
                  more than 10% over those of the previous  fiscal year, but are
                  less than the budgeted  earnings per share,  this component is
                  graded  pro-rata  between  the  threshold  percentage  and the
                  target percentage.

                  d. If the earnings per  share of Open Plan Systems  equal the 
                  budgeted earnings per share, this component equals the target
                  percentage.

                  e. If the earnings  per share of Open Plan Systems  exceed the
                  budgeted  earnings per share by less than 20%, this  component
                  is graded  pro-rata  between  the  target  percentage  and the
                  excess percentage.

                  f. If the earnings per share of Open Plan Systems exceeded the
                  budgeted  earnings per share by at least 20%,  this  component
                  equals the excess percentage.

3.       Outstanding Performance Percentage

         If the  company  performance  in pre-tax  profit and  earning per share
         exceeds the target by more than 10%, the special salary percentage will
         be added to the Bonus  Calculation.  This  will  only  apply to the top
         officer category.


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         Based  on the  above  objectives,  the  percentages  assigned  for each
         category of officer bonus possibility is listed below.


                               Factor                       Category
                                                  A             B        C
             Earnings per share
             Threshold                       6.25%          4.375%     3.125%
             Target                          12.5%          8.75%      6.25%
             Excess                          25%            17.5%      12.5%
             Pre-tax income
             Threshold                       6.25%          4.375%     3.125%
             Target                          12.5%          8.75%      6.25%
             Excess                          25%            17.5%      12.5%
             Outstanding Performance         10%

                  The categories of officers are:

                        A.  CEO

                        B.  Vice President - Sales
                            CFO

                        C. Vice President - Manufacturing