Exhibit $17$ Packaging, Transportation, and Inventory Carrying Costs and Inventory Levels: Tianjin

versus Moraine

Source: Compiled from company data.

Note: $60-$day inventory held at Tianjin consists of $46$ days of raw material inventory $+7$ days production throughput time $+$

$7$ days finished goods safety stock. $60-$day inventory held at Moraine consists of $46$ days of raw material inventory $+$

$7$ days production throughput time $+7$ days finished goods safety stock. Raw material inventory is predominantly

float glass sheets from supplier factory. What are reasonable cost targets for each of the BOM cost categories at the two locations? Provide an analysis to support your targets. What are the risks

$/$

opportunities in each of the factors you considered?