Exhibit 9.9 Third Quarter Unit Cost Report-CenterPoint Manufacturing Facility 1 A B Sport Pro 100,000 40,000 2 Units produced 3 4 Direct material $ 15.00 $ 60.00 5 Direct labor 6 Assembly $ 7.50 $ 15.00 7 Packaging 9.90 9.00 8 Total direct labor $ 17.40 $ 24.00 9 Direct costs $ 32.40 $ 84.00 10 Applied overhead 11 Assembly (@ $45 per machine-hour) $ 2.70 $ 33.75 12 Packaging (@ 60% of packaging direct labor cost) 5.94 5.40 13 Total overhead $ 8.64 $ 39.15 14 Unit costs $ 41.04 $ 123.15 15