The aggregate of engineering expense incurred for the manufacture of products and research and development expenses approximated 682,261 million yen, 643,154 million yen and 640,064 million yen ($7,357,057 thousand) for the years ended March 31, 1993, 1994 and 1995, respectively. Research and development expenses included in selling, general and administrative expenses approximated 275,017 million yen, 261,659 million yen and 266,006 million yen ($3,057,540 thousand) for the years ended March 31, 1993, 1994 and 1995, respectively.
