<PAGE> 1
FIRST SECURITY BANK                                    Modification Agreement
                                                      Loan No.:  0004287-9001

     First Security Bank, N.A. ("First Security") has extended credit (the
"Loan") to the undersigned (individually and collectively "Borrower") pursuant
to a promissory note dated October 27, 1995 (the "Note") in the stated
principal amount of $2,000,000.00.  The Loan is unsecured.

     The Note and any loan agreements, guaranties, subordinations, Collateral
Documents, and other instruments and documents executed in connection
therewith, together with any previous modifications to any of these
instruments or documents, shall be referred to as the "Loan Documents."

     Borrower has requested certain modifications to the Loan Documents and
First Security is willing to grant such modifications on the following terms
and conditions:

     1.  Provided that all conditions stated herein are satisfied, the terms
of the Loan Documents are hereby modified as follows:

MODIFICATIONS TO THE TERMS OF THE NOTE:

     The maturity date of the Note is extended to October 25, 1997

OTHER MODIFICATIONS TO THE LOAN DOCUMENTS:

     The Loan Documents shall be amended as follows:  A late charge and
default rate as set forth in the Attachment hereto are added to the terms of
this Note.

     2.  As preconditions to the terms of this Agreement, Borrower shall
complete or provide the following:

     2.1  N/A

     2.2  N/A

     3.  As an additional precondition to the terms of this Agreement,
Borrower shall pay or shall have paid all reasonable fees, costs, and
expenses, of whatever kind or nature, incurred by First Security in connection
with this Agreement, including but not limited to attorney's fees, lien search
fees, title reports and policies, and recording and filing fees.

     4.  It is the intention and agreement of Borrower and First Security
that:  (i) all collateral security in which First Security has acquired a
security interest or other lien pursuant to the Loan Documents shall continue
to serve as collateral security for payment and performance of all the
obligations of the Borrower under the Loan Documents, and (ii) all agreements,
representations, warranties, and covenants contained in the Loan Documents are
hereby reaffirmed in full by Borrower except as specifically modified by this
Agreement.

     5.  Borrower hereby acknowledges that:  (i) the Loan Documents are in
full force and effect, as modified by this Agreement, and (ii) by entering
into this Agreement, First Security does not waive any existing default or any 
<PAGE> 2
default hereafter occurring or become obligated to waive any condition or
obligation under the Loan Documents.

     6.  Borrower hereby acknowledges that Borrower has no claim, demand,
lawsuit cause of action, claim for relief, remedy, or defense against
enforcement of the Loan Documents that could be asserted against First
Security, its affiliates, directors, officers, employees, or agents, whether
known or unknown, for acts, failures to act (whether such act or failure to
act is intentional or negligent), representations, commitments, statements or
warranties, including without limitation any such conduct arising out of or in
any way connected with the Loan Documents.  Notwithstanding the foregoing,
Borrower hereby waives, releases, and relinquishes any and all claims,
demands, lawsuits, causes of action, claims for relief, remedies, or defenses
against enforcement of the Loan Documents that could be asserted against First
Security, its affiliates, directors, officers, employees, or agents, whether
known or unknown.

     7.  In addition to this Agreement, the Loan Documents, and any
additional documents that this Agreement requires, this finance transaction
may include other written closing documentation such as resolutions, waivers,
certificates, financing statements, filings, statements, closing or escrow
instructions, loan purpose statements, and other documents that First Security
may customarily use in such transactions.  Such documents are incorporated
herein by this reference.  All the documents to which this paragraph makes
reference express, embody, and supersede any previous understandings,
agreements, or promises (whether oral or written) with respect to this finance
transaction, and represent the final expression of the agreement between First
Security and Borrower, the terms and conditions of which cannot hereafter be
contradicted by any oral understanding (if any) not reduced to writing and
identified above.

Effective as of October 25, 1996


FIRST SECURITY:

First Security Bank, N.A.


/s/ Arthur E. Newell
------------------------------------------
Arthur E. Newell, Assistant Vice President

BORROWER:


Mity-Lite, Inc.


/s/ Gregory L. Wilson
------------------------------------------
Gregory L. Wilson, President


<PAGE> 3
                     ATTACHMENT TO MODIFICATION AGREEMENT
                            DATED October 25, 1996


The Loan Documents shall be amended as follows:

In addition to the terms and conditions of the Loan, Borrower agrees to the
following:

     If First Security has not received the full amount of any payment by the
end of fifteen (15) calendar days after the date due, including the balance
due at maturity, Borrower will pay a late charge to First Security in the
amount of five percent (5%) of the overdue payment of principal and interest
or $1,000.00, whichever is less.  Borrower hereby agrees to pay the late
charge promptly, but only once on each late payment.

     In addition to any late charges that may be assessed as herein provided,
the outstanding balance of this Note after a default in payment of principal
and/or interest or any part thereof, including but not limited to a default in
making the final payment due at maturity, or a default as defined in any loan
agreement, any document securing this Note, or any other document executed in
connection with this Note, shall accrue interest from the date of the default
at the rate equal to four (4) percentage points per annum in excess of the
interest rate charged if this Note were not in default.  If First Security
shall waive in writing or permit a cure of such default, the interest rate
shall revert to the non-default rate from and after such waiver of completion
of such cure.

    All other terms and conditions shall remain unchanged.