TABLE 54A.    POA ANNUA RATINGS OF BENTGRASS CULTIVARS
                                                                 GROWN ON A FAIRWAY OR TEE  1/
                                                                        2009-13 DATA

                                                              POA ANNUA RATINGS 1-9; 9=NONE  2/  3/

                                                              NAME                       WA3

                                                              007                        6.7
                                                              DECLARATION                6.3
                                                              SRP-1WM                    6.3
                                                              BARRACUDA (MVS-AP-101)     6.0
                                                              MEMORIAL                   6.0
                                                              PIN-UP (HTM)               6.0
                                                              PROCLAMATION (LTP-FEC)     6.0
                                                              PURE SELECT (PST-OJD)      6.0
                                                              AUTHORITY                  5.7
                                                              BENCHMARK DSR              5.7
                                                              PENNCROSS                  5.7
                                                              BCD                        5.3
                                                              CRYSTAL BLUELINKS          5.3
                                                              L-93                       5.3
                                                              T-1                        5.3
                                                              A08-EBM                    5.0
                                                              A08-FT12                   5.0
                                                              LUMINARY (A08-TDN2)        5.0
                                                              CY-2                       4.3
                                                              PRINCEVILLE                4.3
                                                              GREENTIME                  3.3
                                                              TIGER II                   3.3
                                                              PST-R9D7                   2.7

                                                              LSD VALUE                  1.5
                                                              C.V. (%)                  17.8

                           1/  TO DETERMINE STATISTICAL DIFFERENCES AMONG ENTRIES, SUBTRACT ONE ENTRY'S MEAN FROM ANOTHER ENTRY'S MEAN.
                               STATISTICAL DIFFERENCES OCCUR WHEN THIS VALUE IS LARGER THAN THE CORRESPONDING LSD VALUE (LSD 0.05).

                           2/  C.V. (COEFFICIENT OF VARIATION) INDICATES THE PERCENT VARIATION OF THE MEAN IN EACH COLUMN.

                           3/  POA ANNUA RATED IN 2012 ONLY.