<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2013-05-15 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="http://www.xbrl.org/2003/instance"
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
      xmlns:brm="http://www.xbrlsite.com/Schemas/brm"
      xmlns:frm="http://www.xbrlsite.com/Schemas/frm"
      xmlns:pattern="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Variance" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="Variance.xsd" />
  	<link:linkbaseRef xlink:type='simple' xlink:href='Variance-formula.xml' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase'/>
   
   <context id="D-2010-Actual">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="frm:LegalEntityAxis">frm:ConsolidatedEntityMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="frm:ReportingScenarioAxis">frm:ActualMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
   </context>
   <context id="D-2010-Budgeted">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="frm:LegalEntityAxis">frm:ConsolidatedEntityMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="frm:ReportingScenarioAxis">frm:BudgetedMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
   </context>
   <context id="D-2010-Variance">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="frm:LegalEntityAxis">frm:ConsolidatedEntityMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="frm:ReportingScenarioAxis">frm:ReportingScenariosAllMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>


   <pattern:Sales contextRef="D-2010-Actual" unitRef="U-Monetary" decimals="INF">6000</pattern:Sales>
   <pattern:CostGoodsSold contextRef="D-2010-Actual" unitRef="U-Monetary" decimals="INF">4000</pattern:CostGoodsSold>
   <pattern:ContributionMargin contextRef="D-2010-Actual" unitRef="U-Monetary" decimals="INF">1000</pattern:ContributionMargin>
   <pattern:DistributionCosts contextRef="D-2010-Actual" unitRef="U-Monetary" decimals="INF">1000</pattern:DistributionCosts>

   <pattern:Sales contextRef="D-2010-Budgeted" unitRef="U-Monetary" decimals="INF">5000</pattern:Sales>
   <pattern:CostGoodsSold contextRef="D-2010-Budgeted" unitRef="U-Monetary" decimals="INF">3000</pattern:CostGoodsSold>
   <pattern:ContributionMargin contextRef="D-2010-Budgeted" unitRef="U-Monetary" decimals="INF">2000</pattern:ContributionMargin>
   <pattern:DistributionCosts contextRef="D-2010-Budgeted" unitRef="U-Monetary" decimals="INF">1000</pattern:DistributionCosts>

   <pattern:Sales contextRef="D-2010-Variance" unitRef="U-Monetary" decimals="INF">1000</pattern:Sales>
   <pattern:CostGoodsSold contextRef="D-2010-Variance" unitRef="U-Monetary" decimals="INF">1000</pattern:CostGoodsSold>
   <pattern:ContributionMargin contextRef="D-2010-Variance" unitRef="U-Monetary" decimals="INF">-1000</pattern:ContributionMargin>
   <pattern:DistributionCosts contextRef="D-2010-Variance" unitRef="U-Monetary" decimals="INF">0</pattern:DistributionCosts>


</xbrl>
