ACCRA Cost of Living Index - First Quarter 2010

Comparable Area	Cost of Living Index U.S. Average = 100
Columbus	90.1
Houston	90.5
Detroit	90.6
Nashville	90.8
St. Louis	91.3
Tampa	92.2
Charlotte	93.0
Cincinnati	93.3
Pittsburgh	94.2
Atlanta	95.2
Dallas	95.8
Phoenix	96.2
Orlando	97.2
Milwaukee (metro)	98.4
Kansas City	98.8
Cleveland	103.8
Denver	106.4
Miami-Dade County	107.7
Portland	111.1
Minneapolis-St. Paul	111.4
Chicago	115.3
Seattle	120.0
Baltimore	120.1
Philadelphia	126.2
San Diego	130.8
Los Angeles-Long Beach	133.6
Boston	137.6
Washington-Arlington-Alexandria	141.0
San Jose	150.0
San Francisco	163.6
New York (Manhattan)	218.4
Source: ACCRA Cost of Living Index