Exhibit 9 Product Cost Structures of Representative Products ($ per 1,000 units) S-Spring Ring Prong (Brass) Prong (SS) Tack Button Average selling price $46.75 $39.83 $15.28 $20.32 $38.40 Material Raw material $ 9.70 $8.88 $6.04 $5.74 $11.88 Material overhead 0.54 0.50 0.34 0.32 0.67 10.24 9.38 6.38 6.06 12.55 Stamping Setup 0.12 0.25 0.01 0.03 0.03 Labor 0.68 0.48 0.04 0.21 0.25 Machine overhead 1.31 1.27 0.17 1.13 1.11 General overhead 19.91 14.05 1.17 6.15 7.32 22.02 16.05 1.39 7.52 8.71 Assembly Setup 0.14 0.05 0.01 Labor 0.10 0.24 0.18 Machine overhead 0.25 0.45 0.00 0.00 0.26 General overhead 1.45 3.49 0.00 0.00 2.62 1.94 4.23 0.00 0.00 3.07 Finishing 5.66 8.28 1.88 0.56 3.84 Total $39.86 $37.94 $9.65 $14.14 $28.17 Total direct labor $1.32 $1.43 $0.14 $0.27 $0.66 costs" a. Includes setup labor in all departments and the direct labor in the finishing department