Yes K but I think we are focusing on the smaller of the amounts.  With the 1.5 million that I estimated, only 18k was insurance.  My company started 13 months ago and we have 100 employees and we pay 75k a month in commercial insurance so I estimated 750 per employee.  Sean emailed me and told me that the cost that I'm really concerned with shouldn't be an issue.  He is getting with the numbers guy to make sure.  My point was it doesn't matter where this 5 million per quarter expense is coming from but that as long as we have it then a measly 100 BOPD wouldn't put a dent in it.  I know pumpers don't want to hear that but thats what it is.