In the midst of widespread budget cuts and layoffs elsewhere, a northern Iowa-based company reports business is booming. R-V maker Winnebago Industries, of Forest City, is seeing profits at a 30-year high.Phil Ingrassia, spokesman for the Recreational Vehicle Dealers Association, based in Virginia, says Winnebago has made a commitment to quality and to its dealers, which has helped. Ingrassia says mobile home buyers are getting younger, and the company has a wide variety of products for young and old.Winnebago is one of Iowa’s largest manufacturing employers and the company plans to hire an untold number of new workers in 2002.