267 Virginia and Frances works for the ABC Company which is located in Marion, Indiana.  Everybody who work for ABC agrees that the company is one of the finest in the nation.  Many says that the fringe benefits and medical coverage is the best they have ever had in their careers.  Frances tell Virginia almost daily, however, that the weather in Indiana is too cold for her.  She suggest that the company locates an office in Mississippi where the temperatures is more moderate.  Neither Frances nor Virginia think that ABC is likely to expand the company operations by locating offices wherever employees wants them!  There are no doubt that the ABC Company's future look good.  The expectations, however, is that the main company or its subsidiaries wants and will has offices in other locations soon.