HOWMAR BOAT SUBSIDIARY KEVCO INC J & J FIBERGLASS KENS BOAT MFG & REPAIR J A FRANCIS MARINE & MFG MUNCIE METAL SPINNING BEAVER MOUNTAIN BOAT WORKS MARLIN GLASCRAFT 1974 LTD FIBER CRAFT INC LEGEND MFG CORP McLAUGHLIN BOAT WORKS ALEUTIAN MARINE INTL INC