Exhibit 5 Monthly Overhead Cost Activity Analysis Valves Pumps Flow Controllers Receiving and Materials Handling: Receive each component once per run 4 transactions (3%) Handle each component once per run Packing and Shipping: One packing order per shipment Engineering: Estimated engineering work-order percentage (subjective) Maintenance: 4 transactions (3%) 1 transaction (3%) 20% 25 transactions (19%) 25 transactions (19%) 7 transactions (23%) 30% 100 transactions (78%) 100 transactions (78%) 22 transactions (73%) 50% Machine-hour basis 3,750 hours (35%) 6,250 hours (58%) 800 hours (7%)