ITEM 2.05 Costs Associated with Exit or Disposal Activities.

On March 27, 2009, the Company committed to close three of its manufacturing plants, located in Berryville, Virginia, Tahlequah, Oklahoma and Moorefield, West Virginia, due to the impact of the continued housing slump. Approximately 600 jobs will be eliminated by these closures. Each of the plants will cease operations by August 2009. The Company expects to incur a total of approximately $17 million of pre-tax charges, which is expected to be evenly split between cash costs for employee severance and benefits continuation, and non-cash asset impairment charges of property, equipment and inventory located at each of the three plants. The Company expects that approximately $14 million of these costs will be incurred during the fourth quarter of its fiscal year that ends on April 30, 2009. The Company expects to realize savings of approximately $20 million per year as a result of these actions.

The Company issued a press release on March 31, 2009, regarding the plant closures. This release is included as an exhibit to this report on Form 8-K and incorporated by reference.

ITEM 2.06 Material Impairments.

The information set forth under Item 2.05 of this report on Form 8-K is hereby incorporated in this Item 2.06 by reference.

ITEM 9.01 Financial Statements and Exhibits.

(C) Exhibits.

99.1 Registrant's Press Release dated March 31, 2009.

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