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Instructions - SAE International

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					Objective
  -The objective of the cost report is to report the cost value (suggested retail price) of the items selected
  to build the car. The objective is not to report the cheapest price that an item can be purchased. For
  example, if two schools are using the same CVT they both should be reporting the same price, even
  though they might have purchased them for different prices, since both schools get the same value
  from the CVT.
  -The cost report should serve as two functions, (1) a bill of materials for the car, and (2) it should help
  equalize teams that choose to use items of high value with teams that use items of low value.
  -In industry it is very important to look at design and performance, as well as cost. Cost is the key
  driving force to many design decisions. If shocks are selected that cost $4000, the team should
  understand it will loose points in cost, but it might improve the score in the dynamic events. During
  design presentations these cost decisions should be discussed.



Last Year's Mistakes
  - Many teams did not use the correct template; the only template that is allowed is the template which
  posted for that year. If you submit an older template you will receive a score of 0.
  - Teams found prices at discount companies that were not suggested retail prices. Remember to use
  the retail price of all Polaris parts.
  - Teams did not get signatures on the summary cost page. It is required that you print out the summary
  cost with captain and approval signatures. This must be scanned and placed in the PDF as page #1.

  - When you are done with this template you should make it presentable, delete the notes, sample
  worksheets, instructions, cost guide and make sure everything is filled out.
  - Reports were not labeled correctly.
  - Make sure everything is filled out. Don't leave anything blank (quantities, descriptions, sub-assembly
  times, etc).
  - Bring a printed copy of the cost report with you to competition.


Submission of reports
  All reports MUST be done using the 2008 template (only the 2008 template will be scored all
  others will receive 0 points). Only one electronic copy will need to be submitted by each team and
  this will be for all competitions in which the team is competing. The template must be submitted as an
  Excel file (.xls) with a maximum size of 1.0 Mb. Do not add pictures, drawings or other things that
  make this file larger than 1.0 Mb. Also, remember to delete the notes and tabs that are not needed
  once the file is complete (do not delete ANY of the Form A's or Form B's).
  All supporting documents (ie: receipts, drawings, cost overview, pictures, scanned copy of the summary
  cost sheet with signature) should be included in the .PDF file. Only .PDF file will be scored. The
  maximum size for the .PDF is 4.0 Mb.
  These files must be titled as specified in the 2008 rules.
  If the cost of your vehicle changes after you have submitted your cost report, then at registration you
  must submit a "Cost Adjustment Form". When submitting this form you must have receipts or form
  "B" attached for each changed item. See 2008 rules for more details on the Cost Adjustment form.



Common Prices
  Here is a list of websites that we will be using for scoring to verify prices. If items are on the car that
  are available here, then use the price that is listed on these sites.
  www.chassisshop.com www.mcmaster.com www.polarissuppliers.com/sae_team/SAE_parts.pdf


Foreign Teams
  All cost numbers are in US dollars at US cost. Non US teams must find the prices for each item they
  are using in the US. If the exact item can not be found, then an item of similar use, function and
  durability should be used. Foreign receipts are not acceptable.


Cost Reporting Data
  Definition – “Retail List Price” is the full retail price either as quoted by the manufacturer or the retailer
  for sales of the quantity that is purchased. For example: purchased seats are priced as a single unit;
  four identical purchased shocks can be priced as a group of four; small bolts and nuts can be priced
  singularly or based on the box price; however they were purchased. The Retail List Price is frequently
  more than you actually paid for the item and is never less than you actually paid.
  Retail List Prices should not include sales tax, VAT taxes or packaging and shipping costs from the
  seller to the team's shop – provided such items are itemized separately and not built into the retail price.

  Cost Documentation – “Cost Documentation” can be any of the following: (a) Receipts or
  invoices for the items as purchased, (b) Catalog pages showing the items and price, (c) On-line
  prices, (d) Quotations from a manufacturer or fabricator, or (e) Price tags provided that original
  tag identifies the item to which it was affixed.
  All cost documentation must be dated either as part the document itself or, in the case of undated
  references, e.g. catalog pages, price tags, by writing a date on the submission.
  Purchased Items – Use the Retail List Price (Suggested Retail Price)
  Contributed, Discounted and Sale Items – Use the Retail List Price. Even if you bought the part on
  sale or at a discount use the Retail List Price - do not use the sale or discount price.
  Custom Manufactured Items – Use a quotation showing the Retail List Price. Manufacturer’s
  quotations must be based on the price the company would charge a typical customer - not on any
  special price given to your team.
  Reused or Salvaged Items – Use the current Retail List Price for the item. If you are reusing a part
  that is no longer in production, then you must provide cost documentation for the nearest equivalent
  item that is currently available. For example: if you are reusing a brake light that’s no longer made,
  then you may substitute the price for an equivalent item that’s available.

  Foreign Purchased Items – If the item or similar item is available in the United States use the retail
  price published in the U.S. If the item is not available in the U.S. then find an item that is similar in
  function, size and durability.
  Important Note – Keep in mind that the cost report is based on retail list price and is therefore
  somewhat artificial. The cost report total price is likely to be considerably higher than your actual
  production budget.
  ***Make sure to read the cost guide which is included in this file on the next worksheet.***



Format
  This year's cost report will be a 3 level bill of materials with standardized summaries in the 13 major
  cost areas. The 3 levels consist of:
   -Level 1 is the "Summary Cost" worksheet
   -Level 2 is the group of 13 Form "A" worksheets. Each of these sheets come preloaded with a
  reasonable number of lines which may be adjusted as required.
   -Level 3 is the group of 13 Form "B" worksheets. Note that each of these worksheets may have
  multiple items.




Documentation
  Receipts, catalog pages, or other documentation of cost must be included in the .PDF. To help make
  the documentation clear and readable, each receipt must have the appropriate final cost circled. Each
  receipt should also have the section title, Form A line number, and Form B (if needed) line number
  clearly marked. All of these receipts must be included in the .PDF file. Documentation should be in the
  same order as presented in the report. For example, all the engine documentation first, followed by the
  transmission documentation, etc.
Editing the worksheets
  The worksheets have been designed to be used by most teams with little modification. The majority of
  the teams will find that one or more of the worksheets is too short to cover all the components used in
  one functional area (Form A), fabricated items must be linked from Form B to Form A, or there are
  more fabrication items than shown (Form B). Therefore, it is expected that the spreadsheets will need
  to be modified. Use the following guidelines:
   -You MAY NOT change the column headings, the categories, or the summation methods.
  -You MAY add additional lines to accommodate your particular design. You may also need to add
  additional sections to a Form B (and the resulting line in the corresponding Form A) as required.


Form A Issues and Editing
  You may insert additional lines as required. As long as you insert the lines above the summation
  Formulas, the spreadsheet will pick up the costs in the new lines. You may need to renumber the lines;
  this has no effect on the cost rollup. Be careful that the line numbers match the appropriate Form B
  items. It is good practice to put all the Form B items at the top of the sheet, purchased items below.

  Be careful not to 'CUT' items or drag and drop. Use 'COPY' functions. Failure to do so may lead to
  dropped links to the final worksheet.


Form B Issues and Editing
  To add an additional section for a fabricated item, highlight lines 2 through 27, 'COPY', highlight the
  upper left corner below the last used section (Cell A106 to start with in most of the Form B's, cell A269
  for the larger ones), and 'PASTE'. Be sure to add a page break above it and change the item number
  appropriately. Next, you will need to add the three links to the appropriate Form B. Go to the
  appropriate line on the appropriate Form B, highlight the 'Part Name' cell, enter an '=' to start a
  Formula, then (without completing the Formula) switch to Form B, find and highlight the new Part Name
  cell, and hit 'enter'. This will transfer the location and send you back to Form A. Repeat with materials
  and labor cost cells.
  There are two ways to calculate part costs on Form B: you can enter Density, Amount, Weight, and
  $/Unit, and the final cost will be calculated for you. Alternatively, you can leave the Density column
  blank and the cost will be calculated on the basis of Amount, and $/Unit.
  There may be some cases where the cost calculation does not fit your situation. Use your preferred
  calculation method, highlight the calculation in light yellow, and provide an explanation at the bottom of
  that page (Insert blank lines as required).
  The Amount should be the gross amount of material you started with, not the finished amount of
  material in the finished part. i.e. If you machine a full transmission case, use the weight of the starting
  billet, not the final case.
  Be careful not to 'CUT' items or drag and drop. Use 'COPY' functions. Failure to do so may lead to
  dropped links to the matching Form A.


Sample
  There is a sample pair of Form A and Form B at the end of the worksheets (last tab). They are identical
  to the others with the exception that they do not roll up to the final worksheet. Delete these tabs before
  you submit the report.
Cost Guide




Component Categories



    Suspension: A Arms, Spindles, Shock, Rod Ends, Ball Joints
    Frame: Structural Members, Roll Cage, Mounts, Firewall, Seat
    Body: Outer Covering, Fenders, Skid Plates
    Brakes: Mech/Hyd. Components, Pedals, Lines, Fittings, Fluid
    Safety Equipment: Guards, Padding, Fire Extinguisher, Safety Harness
    Electrical: Kill Switch, Battery, Cables, Wiring, Lights, Etc.
    Fasteners: Nuts, Bolts, Rivets, Zip Ties, Etc (don't include fasteners in each subassembly, put the QTY of e
Miscellaneous: Transponder, Paint, Trim, Etc
First Event: Tires/Rims, Flotation, and any other items that will be used at that event only
Second Event: Tires/Rims, Flotation, and any other items that will be used at that event only
Third Event: Tires/Rims, Flotation, and any other items that will be used at that event only
Cost Guide
  The cost should reflect the prototype vehicle brought to competition. Included in this amount is the
  cost for the ten (10) horsepower Briggs & Stratton engine, but excluded are the costs of the required
  life preserver, helmet, and face shield. Anything that is in the vehicle at the time of technical
    1. All purchased parts at full retail cost (US dollars), even if it was actually acquired will be
  inspection must be represented in the cost report. The prototype cost of the vehiclewith a discount
    or in a foreign country the following items:
  determined as the sum ofwhere the exchange rate would make it cheaper than it could be purchased in
    the US.
    2. Receipts for all components over $20 (US dollars) must be included.
        (A) The receipts must be numbered and labeled, and included in the .PDF file.
        (B) The full retail cost of parts must be used in the Cost Report. Discounted or wholesale prices
    are not to be used. If a part is used,
            donated or discounted, the full retail cost for the part must still be used (or a part of similar
    specification).
        (C) The supplier/retailer’s phone number must be included with each receipt.
        (D) If the actual receipt for a part is not available, a photocopy of a page from a catalog of the part
    3. question will be acceptable.
    in All modified purchased parts should use full retail cost, plus the cost of the modifications taken
    from the Operations Cost Table. use the cost for the basic material from the Materials Cost Table;
    4. Fabricated/Manufactured parts
    bearing in mind the weight must include any scrap from cutting or machining. If the material is not
    listed in the table then a receipt for the material must be provided. The cost for making the part will
    then be added using the rates from the Operations Cost Table.
    5. Fabricated/Manufactured parts do not include design or setup time for your manufacturing, actual
        (A) Assembly of component $35.00 included in the
    6. Assembly labor isato be cost at is to be US per hour. cost of that component.
        (B) Assembly of components into a sub-assembly is to be listed as Sub-System Assembly Time
  (D30 on Form A) in the section
            that sub-assembly appears.
        (C) Assembly of a sub-assembly or assembly onto the vehicle is Vehicle Assembly Labor and
  should be included on the summary
           sheet in column F.


Component Categories
     Engine: Engine, Choke, Accelerator, Pedal Cables, Fuel Tank, Splash shields, Spill prevention
     Transmission: Gearbox, Hydraulic Clutches, Torque Conv., Shift Mechanisms,
     Drive Train: Belts, Gears, Chains, Drive Shafts, Bearings, Sprockets, Axles, Chain guards
     Steering: Steering Wheel, Bearings, Shafts, Gears, Tie Rods, Bushings
     Suspension: A Arms, Spindles, Shock, Rod Ends, Ball Joints
     Frame: Structural Members, Roll Cage, Mounts, Firewall, Seat
     Body: Outer Covering, Fenders, Skid Plates
     Brakes: Mech/Hyd. Components, Pedals, Lines, Fittings, Fluid
     Safety Equipment: Guards, Padding, Fire Extinguisher, Safety Harness
     Electrical: Kill Switch, Battery, Cables, Wiring, Lights, Etc.
     Fasteners: Nuts, Bolts, Rivets, Zip Ties, Etc (don't include fasteners in each subassembly, put the QTY of each
Miscellaneous: Transponder, Paint, Trim, Etc
First Event: Tires/Rims, Flotation, and any other items that will be used at that event only
Second Event: Tires/Rims, Flotation, and any other items that will be used at that event only
Third Event: Tires/Rims, Flotation, and any other items that will be used at that event only
y, put the QTY of each various size in the fastener section)
Baja SAE Cost Event Tables

                       Operations Cost Table                                            Material Cost Table

Labor (all other activities)                    $   35.00   /hour    Mild Steel, e.g. 1010, 1025        $     0.30   /lb
CNC Machine (time)                              $   70.00   /hour    Alloy Steel, e.g. 4130, ChroMoly   $     0.60   /lb
Computer-aided labor (water jet cutting, etc)   $   70.00   /hour    Aluminum                           $     1.25   /lb
Welds                                           $    0.35   /in      Mag                                $     2.25   /lb
Saw/Tube Cuts                                   $    0.40   /in      Non-graphite composites            $    40.00   /lb
Tube Bends                                      $    0.75   /bend    Graphite-based composites          $   100.00   /lb
Non-metallic cutting                            $    0.20   /in
Radiusing tube ends                             $    0.75   /end
Drilled holes                                   $    0.35   /hole
Reemed hole                                     $    0.35   /hole
Tapping holes                                   $    0.35   /hole
Sheet Metal Shearing                            $    0.20   /cut
Sheet Metal Punching                            $    0.20   /hole
Sheet Metal Bends                               $    0.05   /bend
Sheet metal stampings (process cost only)       $    0.05   /sq in
Sand castings (process cost only)               $    3.00   /lb
Die castings (process cost only)                $    4.00   /lb
Investment Castings (process cost only)         $    8.00   /lb
Thermal forming (process cost only)             $    4.00   /lb
Plastic Injection (process cost only)           $    2.75   /lb
  Density

 0.284 lb/in³
 0.284 lb/in³
0.0975 lb/in³
0.0648 lb/in³
      -
      -
                       2008 Baja SAE Cost Adjustment Form
                                                                          TEN          ILL       MTL
                                     Car Number
                                      Total Cost
Sect #




                                                                                                                     Sum of
                                                                                             Subassembly Costs                     Subtotal
                                                                                                                      Adj.
                Item                         Description of change                           Material  Labor                  Material   Labor

 1       Engine

 2       Transmission

 3       Drive Train

 4       Steering

 5       Suspension

 6       Frame

 7       Body

 8       Brakes

 9       Safety Equipment

10 Electrical Equipment

11 Fasteners

12 Miscellaneous

13 TEN Event

14 ILL Event

15 MTL Event
                                                                             TEN Total:      $     -   $   -     $       -    $    -   $     -
                                                                              ILL Total:     $     -   $   -     $       -    $    -   $     -
                                                                             MTL Total:      $     -   $   -     $       -    $    -   $     -


Team Captain: _________________________________ Date: ________________ __________
    2008 Baja SAE Official Costing Sheet
                                                        TEN          ILL        MTL
                                Car Number
                                Total Cost

                                                                                Vehicle Assembly
Sect #




                                                       Subassembly Costs              Labor                   Subtotal
                 Item            Description           Material    Labor      Time(min)     Cost      Material         Labor
 1       Engine                                            $0.00      $0.00                 $0.00          $0.00           $0.00
 2       Transmission                                      $0.00      $0.00                 $0.00          $0.00           $0.00
 3       Drive Train                                       $0.00      $0.00                 $0.00          $0.00           $0.00
 4       Steering                                          $0.00      $0.00                 $0.00          $0.00           $0.00
 5       Suspension                                        $0.00      $0.00                 $0.00          $0.00           $0.00
 6       Frame                                             $0.00      $0.00                                $0.00           $0.00
 7       Body                                              $0.00      $0.00                 $0.00          $0.00           $0.00
 8       Brakes                                            $0.00      $0.00                 $0.00          $0.00           $0.00
 9       Safety Equipment                                  $0.00      $0.00                 $0.00          $0.00           $0.00
10       Electrical Equipment                              $0.00      $0.00                 $0.00          $0.00           $0.00
11       Fasteners                                         $0.00                            $0.00          $0.00           $0.00
12       Miscellaneous                                     $0.00      $0.00                 $0.00          $0.00           $0.00
13       TEN Event                                         $0.00      $0.00                 $0.00          $0.00           $0.00
14       ILL Event                                         $0.00      $0.00                 $0.00          $0.00           $0.00
15       MTL Event                                         $0.00      $0.00                 $0.00          $0.00           $0.00
                                 TEN Total:          $       -   $     -                  $     -   $        -    $          -
                                 ILL Total:          $       -   $     -                  $     -   $        -    $          -
                                 MTL Total:          $       -   $     -                  $     -   $        -    $          -


Team Captain:                                  Date: __________   Approval:                                 Date: _________



   Level 1 Summary                                                                                   Revision: 2008 Rev C
Page 15
                                                                                                                                                                 Page 16

                                                          Engine Subsystem Form A




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                                                         Fabr
1       Engine                                X                      Briggs & Stratton   1                                   $0.00       $0.00       $0.00

2
3
4
5
6
7
8
9
10
11
12
13
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                  Subsystem Assembly Time (min)                    Subsystem Assy Cost                                                   $0.00       $0.00
                  Totals                                                                                                    $0.00       $0.00        $0.00

                                                                                                                         Total:                      $0.00
                                                   Engine Subsystem                                                       page17

                                                        Form B
       Engine Subsystem Form B
                          Line            1    on Engine Subsystem Form A
                  Description:
       Material:
Item




              Part Name             Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                               $0.00
2                                                                              0.00                               $0.00
3                                                                              0.00                               $0.00
                                                                                       Subtotal:                  $0.00

       Labor:
                  Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                       Subtotal:                0.00


                                                                                       Material Total              0.00
                                                                                       Labor Total                 0.00
                                                          To Form A Line          1    Subassembly Total           0.00
                                                  Engine Subsystem                                                       page18

                                                       Form B
                          Line           2    on Engine Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                               $0.00
2                                                                             0.00                               $0.00
3                                                                             0.00                               $0.00
                                                                                      Subtotal:                  $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                      Subtotal:                0.00


                                                                                      Material Total              0.00
                                                                                      Labor Total                 0.00
                                                         To Form A Line          2    Subassembly Total           0.00
                                                  Engine Subsystem                                                       page19

                                                       Form B
                          Line           3    on Engine Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                               $0.00
2                                                                             0.00                               $0.00
3                                                                             0.00                               $0.00
                                                                                      Subtotal:                  $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                      Subtotal:                0.00


                                                                                      Material Total              0.00
                                                                                      Labor Total                 0.00
                                                         To Form A Line          3    Subassembly Total           0.00
                                                  Engine Subsystem                                                         page20

                                                       Form B
                          Line           4    on Engine Subsystem Form A
                  Description:                                     To Form A
       Material:
Item




              Part Name            Material    Density     Unit     Amount     Weight          $/Unit       Cost
1                                                                               0.00                               $0.00
2                                                                               0.00                               $0.00
3                                                                               0.00                               $0.00
                                                                                        Subtotal:                  $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit                 $/Unit         Cost
 4                                                                                                               0.00
 5                                                                                                               0.00
 6                                                                                                               0.00
 7                                                                                                               0.00
 8                                                                                                               0.00
 9                                                                                                               0.00
10                                                                                                               0.00
                                                                                        Subtotal:                0.00


                                                                                        Material Total              0.00
                                                                                        Labor Total                 0.00
                                                         To Form A Line          4      Subassembly Total           0.00
                                                                                                                                                                              Page 21

                                                    Transmission Subsystem Form A




                                                                                                                                                       Cost or




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                 Subsystem Assembly Time (min)              0           Subsystem Assy Cost                                                           $0.00      $0.00
                 Totals                                                                                                             $0.00            $0.00       $0.00

                                                                                                                               Total:                            $0.00
                                                  Transmission Subsystem                                                  page22

                                                          Form B
       Transmission Subsystem Form B
                          Line            1       on Transmission Subsystem Form A
                  Description:
       Material:
Item




              Part Name                Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                                 0.00                           $0.00
2                                                                                 0.00                           $0.00
3                                                                                 0.00                           $0.00
                                                                                          Subtotal:              $0.00

       Labor:
                  Manufacturing Process                Amount                 Unit               $/Unit         Cost
 4                                                                                                                0.00
 5                                                                                                                0.00
 6                                                                                                                0.00
 7                                                                                                                0.00
 8                                                                                                                0.00
 9                                                                                                                0.00
10                                                                                                                0.00
                                                                                          Subtotal:               0.00


                                                                                          Material Total           0.00
                                                                                          Labor Total              0.00
                                                             To Form A Line          1    Subassembly Total        0.00
                                              Transmission Subsystem                                                  page23

                                                      Form B
                          Line           2    on Transmission Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                              Transmission Subsystem                                                  page24

                                                      Form B
                          Line           3    on Transmission Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                              Transmission Subsystem                                                  page25

                                                      Form B
                          Line           4    on Transmission Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                              Page 26

                                                                 Drive Subsystem Form A




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 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0           Subsystem Assy Cost                                                           $0.00      $0.00
                 Totals                                                                                                             $0.00            $0.00       $0.00

                                                                                                                               Total:                            $0.00
                                                    Drive Subsystem                                                    page27

                                                         Form B
       Drive Subsystem Form B
                          Line            1    on Drive Subsystem Form A
                  Description:
       Material:
Item




              Part Name             Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                  Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          1    Subassembly Total        0.00
                                                   Drive Subsystem                                                    page28

                                                        Form B
                          Line           2    on Drive Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                                   Drive Subsystem                                                    page29

                                                        Form B
                          Line           3    on Drive Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                   Drive Subsystem                                                      page30

                                                        Form B
                          Line           4    on Drive Subsystem Form A
                  Description:                                     To Form A
       Material:
Item




              Part Name            Material    Density     Unit     Amount     Weight          $/Unit       Cost
1                                                                               0.00                           $0.00
2                                                                               0.00                           $0.00
3                                                                               0.00                           $0.00
                                                                                        Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit                 $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                        Subtotal:               0.00


                                                                                        Material Total           0.00
                                                                                        Labor Total              0.00
                                                         To Form A Line          4      Subassembly Total        0.00
                                                                                                                                                                         Page 31

                                                            Steering Subsystem Form A




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                                                            Fabr
                             Desc
 1
 2
 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                  Steering Subsystem                                                   page32

                                                        Form B
       Steering Subsystem Form B
                          Line            1    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name             Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                  Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          1    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page33

                                                       Form B
                          Line           2    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page34

                                                       Form B
                          Line           3    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page35

                                                       Form B
                          Line           4    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page36

                                                       Form B

                          Line           5    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          5    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page37

                                                       Form B

                          Line           6    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          6    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page38

                                                       Form B

                          Line           7    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          7    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page39

                                                       Form B

                          Line           8    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          8    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page40

                                                       Form B

                          Line           9    on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          9    Subassembly Total        0.00
                                                 Steering Subsystem                                                   page41

                                                       Form B

                          Line           10   on Steering Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          10   Subassembly Total        0.00
                                                                                                                                                                         Page 42

                                                       Suspension Subsystem Form A




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                                                            Fabr
                             Desc
 1
 2
 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                Suspension Subsystem                                                   page43

                                                      Form B
       Steering Subsystem Form B
                          Line            1    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name             Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                  Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          1    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page44

                                                     Form B
                          Line           2    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page45

                                                     Form B
                          Line           3    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page46

                                                     Form B
                          Line           4    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page47

                                                     Form B

                          Line           5    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          5    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page48

                                                     Form B

                          Line           6    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          6    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page49

                                                     Form B

                          Line           7    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          7    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page50

                                                     Form B

                          Line           8    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          8    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page51

                                                     Form B

                          Line           9    on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          9    Subassembly Total        0.00
                                               Suspension Subsystem                                                   page52

                                                     Form B

                          Line           10   on Suspension Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          10   Subassembly Total        0.00
                                                                                                                                                                                        Page 53

                                                                             Frame Subsystem Form A




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                                                                         Fabr
                                          Desc
 1       Complete Roll Cage                                              X                              1          $0.00        $0.00              $0.00        $0.00        $0.00
 2
 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                              Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                           $0.00        $0.00
                              Totals                                                                                                              $0.00        $0.00         $0.00

                                                                                                                                             Total:                          $0.00
                                                       Frame Subsystem                                                        page54

                                                           Form B
       Frame Subsystem Form B
                          Line              1     on Frame Subsystem Form A
                  Description: Completed Roll Cage Tubes Only
       Material:
Item




              Part Name               Material     Density      Unit    Amount    Weight          $/Unit          Cost
1                                                                                  0.00                              $0.00
2                                                                                  0.00                              $0.00
3                                                                                  0.00                              $0.00
4                                                                                  0.00                              $0.00
5                                                                                  0.00                              $0.00
6                                                                                  0.00                              $0.00
                                                                                           Subtotal:                 $0.00

       Labor:
                 Manufacturing Process                  Amount                 Unit               $/Unit            Cost
 4                      Welding                                               Inches       $               0.35       0.00
 5                     Tube Cuts                                              Inches       $               0.40       0.00
 6               Saw Cuts (cut to length)                                     Inches       $               0.40       0.00
 7                    Tube Bends                                              Bends        $               0.75       0.00
 8                Radiusing tube ends                                          Ends        $               0.75       0.00
 9                                                                                                                    0.00
10                                                                                                                    0.00
                                                                                           Subtotal:                  0.00



                                                                                           Material Total              0.00
                                                                                           Labor Total                 0.00
                                                             To Form A Line            1   Subassembly Total           0.00
                                                  Frame Subsystem                                                     page55

                                                      Form B
                          Line           2    on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                                  Frame Subsystem                                                     page56

                                                      Form B
                          Line           3    on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                  Frame Subsystem                                                     page57

                                                      Form B
                          Line           4    on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                                  Frame Subsystem                                                     page58

                                                      Form B

                          Line           5    on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          5    Subassembly Total        0.00
                                                  Frame Subsystem                                                     page59

                                                      Form B

                          Line           6    on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          6    Subassembly Total        0.00
                                                Frame Subsystem                                                     page60

                                                    Form B

                          Line      7       on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name          Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                           0.00                           $0.00
2                                                                           0.00                           $0.00
3                                                                           0.00                           $0.00
                                                                                    Subtotal:              $0.00

       Labor:
        Manufacturing Process               Amount                  Unit                   $/Unit         Cost
 4                                                                                                          0.00
 5                                                                                                          0.00
 6                                                                                                          0.00
 7                                                                                                          0.00
 8                                                                                                          0.00
 9                                                                                                          0.00
10                                                                                                          0.00
                                                                                    Subtotal:               0.00


                                                                                    Material Total           0.00
                                                                                    Labor Total              0.00
                                                       To Form A Line        7      Subassembly Total        0.00
                                                Frame Subsystem                                                     page61

                                                    Form B

                          Line      8       on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name          Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                           0.00                           $0.00
2                                                                           0.00                           $0.00
3                                                                           0.00                           $0.00
                                                                                    Subtotal:              $0.00

       Labor:
        Manufacturing Process               Amount                  Unit                   $/Unit         Cost
 4                                                                                                          0.00
 5                                                                                                          0.00
 6                                                                                                          0.00
 7                                                                                                          0.00
 8                                                                                                          0.00
 9                                                                                                          0.00
10                                                                                                          0.00
                                                                                    Subtotal:               0.00


                                                                                    Material Total           0.00
                                                                                    Labor Total              0.00
                                                       To Form A Line        8      Subassembly Total        0.00
                                                Frame Subsystem                                                     page62

                                                    Form B

                          Line      9       on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name          Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                           0.00                           $0.00
2                                                                           0.00                           $0.00
3                                                                           0.00                           $0.00
                                                                                    Subtotal:              $0.00

       Labor:
        Manufacturing Process               Amount                  Unit                   $/Unit         Cost
 4                                                                                                          0.00
 5                                                                                                          0.00
 6                                                                                                          0.00
 7                                                                                                          0.00
 8                                                                                                          0.00
 9                                                                                                          0.00
10                                                                                                          0.00
                                                                                    Subtotal:               0.00


                                                                                    Material Total           0.00
                                                                                    Labor Total              0.00
                                                       To Form A Line        9      Subassembly Total        0.00
                                                Frame Subsystem                                                     page63

                                                    Form B

                          Line     10       on Frame Subsystem Form A
                  Description:
       Material:
Item




              Part Name          Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                           0.00                           $0.00
2                                                                           0.00                           $0.00
3                                                                           0.00                           $0.00
                                                                                    Subtotal:              $0.00

       Labor:
        Manufacturing Process               Amount                  Unit                   $/Unit         Cost
 4                                                                                                          0.00
 5                                                                                                          0.00
 6                                                                                                          0.00
 7                                                                                                          0.00
 8                                                                                                          0.00
 9                                                                                                          0.00
10                                                                                                          0.00
                                                                                    Subtotal:               0.00


                                                                                    Material Total           0.00
                                                                                    Labor Total              0.00
                                                       To Form A Line        10     Subassembly Total        0.00
                                                                                                                                                                         Page 64

                                                                Body Subsystem Form A




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                             Desc
 1
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 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                   Body Subsystem                                                     page65

                                                       Form B
       Body Subsystem Form B
                          Line           1    on Body Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          1    Subassembly Total        0.00
                                                   Body Subsystem                                                     page66

                                                       Form B
                          Line           2    on Body Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                                   Body Subsystem                                                     page67

                                                       Form B
                          Line           3    on Body Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                   Body Subsystem                                                     page68

                                                       Form B
                          Line           4    on Body Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                         Page 69

                                                             Brakes Subsystem Form A




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                                                            Fabr
                             Desc
 1
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 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                   Brakes Subsystem                                                    page70

                                                        Form B
       Brakes Subsystem Form B
                          Line            1    on Brakes Subsystem Form A
                  Description:
       Material:
Item




              Part Name             Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                  Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          1    Subassembly Total        0.00
                                                  Brakes Subsystem                                                    page71

                                                       Form B
                          Line           2    on Brakes Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                                  Brakes Subsystem                                                    page72

                                                       Form B
                          Line           3    on Brakes Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                  Brakes Subsystem                                                    page73

                                                       Form B
                          Line           4    on Brakes Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                         Page 74

                                             Safety Equipment Subsystem Form A




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                                                            Fabr
                             Desc
 1
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 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                Safety Equipment Subsystem                                               page75

                                                          Form B
       Safety Equipment Subsystem Form B
                          Line             1     on Safety Equipment Subsystem Form A
                  Description:
       Material:
Item




              Part Name              Material     Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                                0.00                           $0.00
2                                                                                0.00                           $0.00
3                                                                                0.00                           $0.00
                                                                                         Subtotal:              $0.00

       Labor:
                  Manufacturing Process               Amount                 Unit               $/Unit         Cost
 4                                                                                                               0.00
 5                                                                                                               0.00
 6                                                                                                               0.00
 7                                                                                                               0.00
 8                                                                                                               0.00
 9                                                                                                               0.00
10                                                                                                               0.00
                                                                                         Subtotal:               0.00


                                                                                         Material Total           0.00
                                                                                         Labor Total              0.00
                                                            To Form A Line          1    Subassembly Total        0.00
                                              Safety Equipment Subsystem                                               page76

                                                        Form B
                          Line           2     on Safety Equipment Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material     Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                 Manufacturing Process              Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          2    Subassembly Total        0.00
                                              Safety Equipment Subsystem                                               page77

                                                        Form B
                          Line           3     on Safety Equipment Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material     Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                 Manufacturing Process              Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          3    Subassembly Total        0.00
                                              Safety Equipment Subsystem                                               page78

                                                        Form B
                          Line           4     on Safety Equipment Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material     Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                 Manufacturing Process              Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                         Page 79

                                                            Electrical Subsystem Form A




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                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                  Electrical Subsystem                                                    page80

                                                         Form B
       Electrical Subsystem Form B
                           Line            1    on Electrical Subsystem Form A
                   Description:
       Material:
Item




              Part Name              Material    Density     Unit     Amount     Weight          $/Unit       Cost
1                                                                                 0.00                           $0.00
2                                                                                 0.00                           $0.00
3                                                                                 0.00                           $0.00
                                                                                          Subtotal:              $0.00

       Labor:
                   Manufacturing Process             Amount                 Unit                 $/Unit         Cost
 4                                                                                                                0.00
 5                                                                                                                0.00
 6                                                                                                                0.00
 7                                                                                                                0.00
 8                                                                                                                0.00
 9                                                                                                                0.00
10                                                                                                                0.00
                                                                                          Subtotal:               0.00


                                                                                          Material Total           0.00
                                                                                          Labor Total              0.00
                                                           To Form A Line          1      Subassembly Total        0.00
                                                Electrical Subsystem                                                    page81

                                                       Form B
                          Line           2    on Electrical Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount     Weight          $/Unit       Cost
1                                                                               0.00                           $0.00
2                                                                               0.00                           $0.00
3                                                                               0.00                           $0.00
                                                                                        Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit                 $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                        Subtotal:               0.00


                                                                                        Material Total           0.00
                                                                                        Labor Total              0.00
                                                         To Form A Line          2      Subassembly Total        0.00
                                                Electrical Subsystem                                                    page82

                                                       Form B
                          Line           3    on Electrical Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount     Weight          $/Unit       Cost
1                                                                               0.00                           $0.00
2                                                                               0.00                           $0.00
3                                                                               0.00                           $0.00
                                                                                        Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit                 $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                        Subtotal:               0.00


                                                                                        Material Total           0.00
                                                                                        Labor Total              0.00
                                                         To Form A Line          3      Subassembly Total        0.00
                                                Electrical Subsystem                                                    page83

                                                       Form B
                          Line           4    on Electrical Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount     Weight          $/Unit       Cost
1                                                                               0.00                           $0.00
2                                                                               0.00                           $0.00
3                                                                               0.00                           $0.00
                                                                                        Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit                 $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                        Subtotal:               0.00


                                                                                        Material Total           0.00
                                                                                        Labor Total              0.00
                                                         To Form A Line          4      Subassembly Total        0.00
                                                                                                                                                                         Page 84

                                                            Fasteners Subsystem Form A




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23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                                                                                                                                         Page 85

                                                            Miscellaneous Items Form A




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 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                  Miscellanous Items                                                   page86

                                                       Form B
       Miscellanous Items Form B
                           Line           1    on Miscellanous Items Form A
                   Description:
       Material:
Item




              Part Name             Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                              0.00                           $0.00
2                                                                              0.00                           $0.00
3                                                                              0.00                           $0.00
                                                                                       Subtotal:              $0.00

       Labor:
                  Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                             0.00
 5                                                                                                             0.00
 6                                                                                                             0.00
 7                                                                                                             0.00
 8                                                                                                             0.00
 9                                                                                                             0.00
10                                                                                                             0.00
                                                                                       Subtotal:               0.00


                                                                                       Material Total           0.00
                                                                                       Labor Total              0.00
                                                          To Form A Line          1    Subassembly Total        0.00
                                                 Miscellanous Items                                                   page87

                                                      Form B
                          Line           2    on Miscellanous Items Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          2    Subassembly Total        0.00
                                                 Miscellanous Items                                                   page88

                                                      Form B
                          Line           3    on Miscellanous Items Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                 Miscellanous Items                                                   page89

                                                      Form B
                          Line           4    on Miscellanous Items Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                         Page 90

                                                            TEN Event Subsystem Form A




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10
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18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                  TTU Event Subsystem                                                   page91

                                                        Form B
       First Event Subsystem Form B
                           Line           1           on TEN Event Subsystem Form A
                   Description:
       Material:
Item




              Part Name               Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                               0.00                           $0.00
2                                                                               0.00                           $0.00
3                                                                               0.00                           $0.00
                                                                                        Subtotal:              $0.00

       Labor:
                  Manufacturing Process              Amount                 Unit               $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                        Subtotal:               0.00


                                                                                        Material Total           0.00
                                                                                        Labor Total              0.00
                                                           To Form A Line          1    Subassembly Total        0.00
                                               TTU Event Subsystem                                                   page92

                                                     Form B
                          Line           2         on TEN Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          2    Subassembly Total        0.00
                                               TTU Event Subsystem                                                   page93

                                                     Form B
                          Line           3         on TEN Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          3    Subassembly Total        0.00
                                               TTU Event Subsystem                                                   page94

                                                     Form B
                          Line           4         on TEN Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                         Page 95

                                                            ILL Event Subsystem Form A




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25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                   CIS Event Subsystem                                                   page96

                                                         Form B
       Second Event Subsystem Form B
                          Line            1            on ILL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name                Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                                0.00                           $0.00
2                                                                                0.00                           $0.00
3                                                                                0.00                           $0.00
                                                                                         Subtotal:              $0.00

       Labor:
                  Manufacturing Process               Amount                 Unit               $/Unit         Cost
 4                                                                                                               0.00
 5                                                                                                               0.00
 6                                                                                                               0.00
 7                                                                                                               0.00
 8                                                                                                               0.00
 9                                                                                                               0.00
10                                                                                                               0.00
                                                                                         Subtotal:               0.00


                                                                                         Material Total           0.00
                                                                                         Labor Total              0.00
                                                            To Form A Line          1    Subassembly Total        0.00
                                               CIS Event Subsystem                                                   page97

                                                     Form B
                          Line           2         on ILL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          2    Subassembly Total        0.00
                                               CIS Event Subsystem                                                   page98

                                                     Form B
                          Line           3         on ILL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          3    Subassembly Total        0.00
                                               CIS Event Subsystem                                                   page99

                                                     Form B
                          Line           4         on ILL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                                         Page 100

                                                            MTL Event Subsystem Form A




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 6
 7
 8
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

                 Subsystem Assembly Time (min)              0        Subsystem Assy Cost                                                         $0.00        $0.00
                 Totals                                                                                                            $0.00        $0.00         $0.00

                                                                                                                              Total:                          $0.00
                                                  ETS Event Subsystem                                                   page101

                                                        Form B
       Third Event Subsystem Form B
                          Line            1           on MTL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name               Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                               0.00                           $0.00
2                                                                               0.00                           $0.00
3                                                                               0.00                           $0.00
                                                                                        Subtotal:              $0.00

       Labor:
                  Manufacturing Process              Amount                 Unit               $/Unit         Cost
 4                                                                                                              0.00
 5                                                                                                              0.00
 6                                                                                                              0.00
 7                                                                                                              0.00
 8                                                                                                              0.00
 9                                                                                                              0.00
10                                                                                                              0.00
                                                                                        Subtotal:               0.00


                                                                                        Material Total           0.00
                                                                                        Labor Total              0.00
                                                           To Form A Line          1    Subassembly Total        0.00
                                               ETS Event Subsystem                                                   page102

                                                     Form B
                          Line           2         on MTL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          2    Subassembly Total        0.00
                                               ETS Event Subsystem                                                   page103

                                                     Form B
                          Line           3         on MTL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          3    Subassembly Total        0.00
                                               ETS Event Subsystem                                                   page104

                                                     Form B
                          Line           4         on MTL Event Subsystem Form A
                  Description:
       Material:
Item




              Part Name            Material   Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                            0.00                           $0.00
2                                                                            0.00                           $0.00
3                                                                            0.00                           $0.00
                                                                                     Subtotal:              $0.00

       Labor:
                 Manufacturing Process            Amount                 Unit               $/Unit         Cost
 4                                                                                                           0.00
 5                                                                                                           0.00
 6                                                                                                           0.00
 7                                                                                                           0.00
 8                                                                                                           0.00
 9                                                                                                           0.00
10                                                                                                           0.00
                                                                                     Subtotal:               0.00


                                                                                     Material Total           0.00
                                                                                     Labor Total              0.00
                                                        To Form A Line          4    Subassembly Total        0.00
                                                                                                                                                               Page 105

                                                                Sample Subsystem Form A




                                                                                                                                                                     ExtendedTotal
                                                                                                                                Material Cost



                                                                                                                                                  Labor Cost
                                              Purchased

                                                          Fabricated




                                                                                                                                Extended
                                                                                                         Material   Labor
Item   Category            Description                                             Vendor          Qty    Cost       Cost
  1     Shaft     Input Shaft                              X                                        1     $3.69     $9.82           $3.69         $9.82           $13.50
  2     A-Arm     Front Lower A-arm                        X                                        4     $1.49     $25.35          $5.95       $101.40           $107.35
  3    Bushings   Bearings                        X                    MSC                          6    $12.49     $0.00          $74.94         $0.00           $74.94
  4                                                                                                                                 $0.00         $0.00            $0.00
  5                                                                                                                                 $0.00         $0.00            $0.00
  6                                                                                                                                 $0.00         $0.00            $0.00
  7                                                                                                                                 $0.00         $0.00            $0.00
  8                                                                                                                                 $0.00         $0.00            $0.00
  9                                                                                                                                 $0.00         $0.00            $0.00
  10                                                                                                                                $0.00         $0.00            $0.00
  11                                                                                                                                $0.00         $0.00            $0.00
  12                                                                                                                                $0.00         $0.00            $0.00
  13                                                                                                                                $0.00         $0.00            $0.00
  14                                                                                                                                $0.00         $0.00            $0.00
  15                                                                                                                                $0.00         $0.00            $0.00
  16                                                                                                                                $0.00         $0.00            $0.00
  17                                                                                                                                $0.00         $0.00            $0.00
  18                                                                                                                                $0.00         $0.00            $0.00
  19                                                                                                                                $0.00         $0.00            $0.00
  20                                                                                                                                $0.00         $0.00            $0.00
  21                                                                                                                                $0.00         $0.00            $0.00
  22                                                                                                                                $0.00         $0.00            $0.00
  23                                                                                                                                $0.00         $0.00            $0.00
  24                                                                                                                                $0.00         $0.00            $0.00
  25                                                                                                                                $0.00         $0.00            $0.00

                  Subsystem Assembly Time (min)           10                 Subsystem Assy Cost                                                   $5.83 $5.83
                  Totals                                                                                                         $84.58         $117.05 $195.79

                                                                                                                             Total:                               $201.63
                                                        Engine Subsystem                                                         page106

                                                             Form B
       Sample Subsytem Form B
                          Line                1     on Sample Subsytem Form A
                  Description:        Input Shaft
       Material:
Item




              Part Name                Material      Density     Unit     Amount    Weight          $/Unit           Cost
1                 Shaft               Steel round     0.084      in^3       12       1.01           $0.30               $0.30
2                 Key                  Keystock                  feet       0.1      0.00           $0.95               $0.10
3                Spacer               Aluminum       0.0975      in^3       27       2.63           $1.25               $3.29
                                                                                             Subtotal:                  $3.69

       Labor:
                 Manufacturing Process                   Amount                 Unit                $/Unit             Cost
 4                        Cut Shaft                        4                    inch         $                0.40       1.60
 5                    Center drill shaft                   2                    holes        $                0.35       0.70
 6                         Tap end                         1                    holes        $                0.35       0.35
 7               Mill slot for key (manual)                0                    hour         $               35.00       3.50
 8                  Turn spacer (CNC)                      0                    hour         $               75.00       2.50
 9                Press spacer on shaft                    0                    hour         $               35.00       1.17
10                                                                                                                       0.00
                                                                                             Subtotal:                   9.82


                                                                                             Material Total               3.69
                                                                                             Labor Total                  9.82
                                                               To Form A Line           1    Subassembly Total           13.50
                                                         Engine Subsystem                                                         page107

                                                              Form B
                          Line           2           on Sample Subsytem Form A
                  Description:   Front Lower A-arm
       Material:
Item




              Part Name              Material         Density     Unit     Amount    Weight          $/Unit           Cost
1                Tubes              4130 tubing        0.084      in^3       25       2.10           $0.60               $1.26
2                 Plug                 1018            0.084      in^3        5       0.42           $0.30               $0.13
3                Tabs               4130 sheet         0.084      in^3        2       0.17           $0.60               $0.10
                                                                                              Subtotal:                  $1.49

       Labor:
                 Manufacturing Process                    Amount                  Unit               $/Unit             Cost
 4                     Cut Tubes                            10                   Inches       $                0.40       4.00
 5                     Cut Plugs                             4                   Inches       $                0.40       1.60
 6                  Drill plug & tap                         3                    holes       $                0.70       2.10
 7                   Radius Tubes                            6                     Qty        $                0.75       4.50
 8                Weld plugs and tubes                      30                   inches       $                0.35      10.50
 9                  Cut Tab (CNC)                          0.02                   hours       $               75.00       1.25
10                     Weld tabs                             4                   inches       $                0.35       1.40
                                                                                              Subtotal:                  25.35


                                                                                              Material Total               1.49
                                                                                              Labor Total                 25.35
                                                                To Form A Line            2   Subassembly Total           26.84
                                                  Engine Subsystem                                                    page108

                                                       Form B
                          Line           3    on Sample Subsytem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          3    Subassembly Total        0.00
                                                  Engine Subsystem                                                    page109

                                                       Form B
                          Line           4    on Sample Subsytem Form A
                  Description:
       Material:
Item




              Part Name            Material    Density     Unit     Amount   Weight          $/Unit       Cost
1                                                                             0.00                           $0.00
2                                                                             0.00                           $0.00
3                                                                             0.00                           $0.00
                                                                                      Subtotal:              $0.00

       Labor:
                 Manufacturing Process             Amount                 Unit               $/Unit         Cost
 4                                                                                                            0.00
 5                                                                                                            0.00
 6                                                                                                            0.00
 7                                                                                                            0.00
 8                                                                                                            0.00
 9                                                                                                            0.00
10                                                                                                            0.00
                                                                                      Subtotal:               0.00


                                                                                      Material Total           0.00
                                                                                      Labor Total              0.00
                                                         To Form A Line          4    Subassembly Total        0.00

				
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