71.   The company blamed the effects of a strong dollar on overseas sales.

72.   The company blamed the free fall in computer memory chip prices this year for the poor showing.

73.   The company blamed the incident on a group of employees.

74.   The company blamed the increase on a year-long drought that ended in May.

75.   The company blamed the loss on the failure to secure a major licensing arrangement between the Learning Co. and another firm that Mattel declined to identify.

76.   The company blamed the lower-than-expected earnings on the one-time cost of buying perfume-maker Parfac and a rise in the corporate tax.

77.   The company blamed the use of promotions during the Christmas seasons for the drop.

78.   The company blamed unusual atmospheric conditions and promised to investigate ways to improve the devices.

79.   The company blamed weakness on its Fuddruckers, a hamburger chain the company operates.

80.   The company has blamed the losses on the strength of the mark against the dollar, which is the main currency for aerospace sales.