Exhibit 1. Firebrick Production Information Product Temperature Total BTUs Total Units Material Current (Fl used in Material Produced Cost per Selling Price December Costs Brick per Brick HB 22 2200 8.4 $28,000 7,000 $4 $14.87 HB 27 2700 12 $20,000 4,000 $5 $16.41 HB 29 2900 10.5 $15,000 2,500 $6 $17.95 Total 30.9 $63,000 13,500 This table provides a summary ofthe amount of BTUs used for each product type, material cost information for each product type, and the current selling price. Exhibit 2. Conversion Costs for December Conversion Cost Pools Fuel Costs Grinding Costs Hand Grinding Other Costs Total Costs Conversion Cost Cost pools $23,067 $4,148 $2,500 $46,665 $76,380 This table provides a breakdown of the total conversion costs into smaller cost pools. Fuel costs include the amount paid to the gas utility provider for fuel. Grinding costs include depreciation ofgrinding machines, labour for grinding, and the cost of grinding wheels. Hand grinding costs include depreciation of hand-grinding machines, labour for hand-grinding, and the costs of hand-grinding wheels. Other costs include manufacturing costs or costs of activities that are carried out the same regardless of product types. Exhibit 3. December Customer Activity Customer H322 H327 H329 Total Brick Units Produced and Sold Automotive 1000 1000 1000 3000 Bio-technical 1000 0 0 1000 Chemical 5000 1000* 0 6000 Diesel 0 2000 1500'\" 3500 Total Units 7000 4000 2500 13500 *500 of the H327 ordered by Chemical also required hand grinding. "500 of the H323 ordered by Diesel also required hand grinding. This table provides a breakdown of the units produced across customers