**Exhibit 12**

**J.B. POINDEXTER AND SUBSIDIARIES**COMPUTATION OFRATIO OF EARNINGS TO FIXED CHARGES********(in thousands, exceptratios)
| ** **                                                                                             | ** ** | **Year ended December 31,** | ** ** |
|--------------------------------------------------------------------------------------------------------|------------|--------------------------------------------|------------|
| ** **                                                                                             | ** ** | **2002**                                   | ** ** | **2003** | ** ** | **2004** | ** ** | **2005** | ** ** | **2006** | ** ** |
| ** **                                                                                             | ** ** | ** **                                 | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | **(Restated (2))** | ** ** |
| Earnings                                                                                               |       |                                       |       |   |   |   |   |   |   |   |   |
|                                                                                                   |       |                                       |       |   |   |   |   |   |   |   |   |
| Pre-tax income from  continuing operations                                                             |       | (6.7                                       | )          | 12.0 |   | 14.5 |   | 7.7 |   | 11.6 |   |
| Add: Fixed charges (see  below)                                                                        |       | 15.5                                       |       | 15.3 |   | 17.0 |   | 21.1 |   | 21.5 |   |
| Add: Amortization of  capitalized interest                                                             |       | —                                     |       | — |   | — |   | — |   | — |   |
| Less: Capitalized  interest                                                                            |       |                                       |       | — |   | — |   | — |   | — |   |
|                                                                                                   |       | 8.8                                        |       | 27.3 |   | 31.5 |   | 28.8 |   | 33.1 |   |
|                                                                                                   |       |                                       |       |   |   |   |   |   |   |   |   |
| Fixed charges                                                                                          |       |                                       |       |   |   |   |   |   |   |   |   |
| Interest, either  expensed or capitalized, and amortized capitalized expenses related to  indebtedness |       | 12.5                                       |       | 12.4 |   | 14.4 |   | 18.5 |   | 18.9 |   |
| An estimate of the  interest within lease expense                                                      |       | 3.0                                        |       | 2.9 |   | 2.6 |   | 2.6 |   | 2.6 |   |
|                                                                                                   |       | 15.5                                       |       | 15.3 |   | 17.0 |   | 21.1 |   | 21.5 |   |
|                                                                                                   |       |                                       |       |   |   |   |   |   |   |   |   |
| Ratio of Earnings to Fixed Charges (A/B)                                                               |       | —                                     | (1)        | 1.8 | x | 1.9 | x | 1.4 | x | 1.5 | x |

 

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(1)         Earnings wereinsufficient to cover fixed charges by $6.9 million for the year endedDecember 31, 2002.

(2)    Restated as discussed in Note 3 to theconsolidated financial statements.

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