31.   The division makes concrete additives, waterproofing and fireproofing products.

32.   The division of labor made sense.

33.   The industrial division makes heavy equipment such as excavators, forklifts and bulldozers and its performance is dependent on overall growth in the economy.

34.   The health-care divisions make products ranging from surgical gowns and wound dressings to heart-lung machines.

35.   The lightweight division makes its Olympics debut this year, competing on Lake Lanier, outside Atlanta.

36.   The manufacturing division makes plastic dialyzers and tubing, home dialysis machines and other products, although not the larger pumping machines used in clinics.

37.   The new division makes safety systems for commercial and private aircraft as well as electronics for military and space applications.

38.   The Oakland-based division makes a host of products, including writing paper and coated sheets for magazines.

39.   The power distribution division makes motors, generators, power supply systems and power semiconductors.

40.   The shipbuilding, processing and metals divisions made third-quarter profits.