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Exhibit S9 Deterrnining Inventory at Lower of Cost or Market LCM Market Value per Unit $ 9.50 4 75 inventory Cest per 4.100 3.800 3800

Exhibit S9 Deterrnining Inventory at Lower of Cost or Market LCM Market Value per Unit $ 9.50 4 75 inventory Cest per 4.100 3.800 3800 400 $1025 20 2250 6001400 4Edho 2700 2.892 800 4650 4,880 800 7.75 1 20 920

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