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Prepare the table for the advertising amortization for the 2017 EVA Adjustment. The amounts: Exhibit 1(b) Sample Schedule of R&D Amortization for 2016 EVA Adjustment

Prepare the table for the advertising amortization for the 2017 EVA Adjustment.

The amounts:

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Exhibit 1(b) Sample Schedule of R&D Amortization for 2016 EVA Adjustment (first year of program) 2012 2013 2014 2015 2016 R&D Expense as Reported on P&L $ 3,000 $ 4,400 $ 5,200 $ 6,200 $ 7,400 (1) Amortization for 2012 600 $ 600 600 600 600 EVA Adjustment 2013 $ 880 S 880 880 880 2014 $ 1,040 1,040 1,040 2015 $ 1,240 $ 1,240 2016 $ 1,480 2016 R&D Amortization under EVA $ 5,240 (2) Cumulative R&D Expense (P&L) $ 3,000 $ 7,400 $ 12,600 $ 18,800 $ 26.200 Less: Cumulative Amortization (EVA) 600 $ 2,080 4,600 S 8,360 $ 13.600 Capitalized R&D for 2016 EVA $ 12,600 Calculation of Capital (3) Notes: (1) = Amount added back to P&L (2) = Amount subtracted from P&L (3) = Amount added to Capital (Balance Sheet)$ 00 0s except bonus) 2013 2014 2015 2016 2017 Divisional EVA Calculation: Actual EVA $3 745(8) EVA Improvement Goal $2.150 EVA Target $5,895 EVA Interval $12,000 Profit & Loss: Income before following items: $24,694 $31,512 $36,584 $42,545 $92,550 Research & Development Expense 12,487 14,610 17,094 20,000 39,000 Consumer Advertising Expense 34 38 41 45 50 Goodwill Impairment 0 0 10 000 Net Income Before Tax $12,173 $16,864 $19,449 $22,500 $43,500 Current Year's Income Tax (4,261) (5,902) (6,807) (7,875) (18,725) Payments Balance Sheet: Net Operating Assets $66,949 $79,000 $93,220 $110,000 $135,000 Capital Charge for EVA Purposes Divisional Manager's Bonus: Base Salary $300,000 $300,000 Bonus Target na Bonus Payout $90,000

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