Exhibit 20.12 COST INFORMATION FOR THE BIG TEN SWEATERS China supplier cost Material $36.00 Labor 11.50 Overhead 1.25 Transportation within China 1.00 Supplier profit 9.10 Agent's fee 2.68 Freight (ocean carrier) 1.50 Duty, insurance, etc. 3.00 Total supplier cost $66.03 Domestic subcontractor cost Monogram material $ 5.00 Labor 9.00 Total subcontractor cost $14.00 Total (per sweater) $80.03 ATTENDANCE Ohio State 105,261 Michigan 108,933 Purdue 50,457 Michigan State 74,741 Indiana 41,833 Penn State AVERAGE FOOTBALL GAME FORECAST DATA FOR THE BIG TEN SWEATERS LAST YEAR'S ACTUAL SALES (FULL PRICE) 2,260 1,431 RHONDA'S FORECAST FOR NEXT YEAR STEVE'S FORECAST FOR MARKET RESEARCH FORECAST FOR AVERAGE NEXT YEAR NEXT YEAR FORECAST STANDARD DEVIATION 2,420 2,260 2,760 2,480 255 1,830 1,470 2,030 1,777 284 875 1,040 890 1,050 993 90 1,770 570 1,470 1,520 1,587 161 480 490 513 49 107,008 Wisconsin 80,109 Iowa 70,214 Illinois 59,545 Minnesota 50,805 Northwestern 24,190 Nebraska 85,071 Total 4,566* 7,630 6,570 7,850 7,350 427** *434 sweaters were sold through eBay for $49 each (the customer pays shipping on all orders). N **Calculated assuming the demand at each school is independent =