In a study for analyzing multi$-$processor computing and communication overhead using a finite difference simulation algorithm of a flexible beam $(4$th order PDE$)$ problem, the performance measurement data is tabulated below with the following parameters: P $=$ number of processors, Te $=$ total execution time $($sec$)$ including communication, Tr $=$ actual computation time $($sec$),$ Tc $=$ communication time $($sec$)$ only. Namely Te $=$ Tr $+$ Tc