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Exhibit 5 Testing Machine Hours and Direct Costs by Product Line under Proposed Cost Allocation Method (in RMB) Product Server Memory System-Specific Memory Flash

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Exhibit 5 Testing Machine Hours and Direct Costs by Product Line under Proposed Cost Allocation Method (in RMB) Product Server Memory System-Specific Memory Flash Memory Compact Flash Memory Cards Secure Digital Cards Reliability Functional Direct Labour 611 1,367 729 350 346 Packing Materials 2,201 3,692 2,115 875 796 Testing Machine Hours 15.0 4.0 6.5 Testing Machine Hours 22.0 14.5 9.5 Next Generation Testing Machine Hours 25.5 50.5

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