Jennifer: Well, that may be true, but do these other companies have the variety of products that we
have? Our low-volume products require special handling and processing, but when we assign shipping and
warehousing costs, we average these special costs across our entire product line. Every ton produced in our
mill passes through our mill shipping department and is either sent directly to the customer or to our
distribution center and then eventually to customers. My records indicate quite clearly that virtually all of the
high-volume products are sent directly to customers, whereas most of the low-volume products are sent to
the distribution center. Now, all of the products passing through the mill shipping department should receive
a share of the $2,000,000 annual shipping costs. I am not convinced, however, that all products should
receive a share of the receiving and shipping costs of the distribution center as currently practiced.