Question: EXHIBIT 6 ABC COST POOLS Activity Driver Driver Vol Amount ($) Melting - Dep melt m/c min 5,145,632 2,139,865 Melting- Main melt m/c min 5,145,632

EXHIBIT 6 ABC COST POOLS Activity Driver DriverEXHIBIT 6 ABC COST POOLS Activity Driver DriverEXHIBIT 6 ABC COST POOLS Activity Driver Driver
EXHIBIT 6 ABC COST POOLS Activity Driver Driver Vol Amount ($) Melting - Dep melt m/c min 5,145,632 2,139,865 Melting- Main melt m/c min 5,145,632 975,130 Melting - Util melt m/c min 5,145,632 2,036,477 Refining - Dep ref m/c min 5,691,042 1,711,892 Refining - main ref m/c min 5,691,042 780,104 Refining - Util ref m/c min 5,691,042 1,745,551 Molding - Dep mold m/c min 4,226,965 427,973 Molding - Main mold m/c min 4,226,965 390,052 Molding - Util mold m/c min 4,226,965 290,925 Rolling - Dep roll m/c min 8,258,382 2,995,811 Rolling - Main roll m/c min 8,258,382 975,130 Rolling - Util roll m/c min 8,258,382 872,776 Finishing - Dep fin m/c min 4,057,311 1,283,919 Finishing - Main fin m/c min 4,057,311 780, 104 Finishing - Util fin m/c min 4,057,311 872,776 Gen & Admin Pounds 50,299,420 5,400,955 Matl Handing & Set up Orders 57,147 4,936,068 Order Process Orders 57,147 3,953,709 Prod planning Orders 57,147 3,339,500 Tech Support skus 6,642 5,766,579A B C D E EXHIBIT 4 SAMPLE PRODUCT DATA Alloy Conversion Die Steel: Die Steel High Steel Roller Chipper Knife Round Bar M/C Coil Production (Ibs) 239,340 1,040,772 1,206, 650 3,348,841 1,265,276 # SKUs 156 237 209 86 51 # Orders 479 2,082 1,609 1,675 506 Avg Order Size 250 250 375 1,000 1,250 Avg Ibs per SKU 770 2,201 2,887 19,470 12,405 Bill of materials (Ibs/lb of output) Steel Scrap 1.00 0.00 1.00 1.00 1.00 Alloys 0.01 0.00 0.01 0.01 0.01 M/c time (min/lb; crew=1) Melting (EAC) 0.20 0.00 0.09 0.09 0.09 Refining (VOD) 0.21 0.00 0.10 0.10 0.10 Molding/breakdown (ingot/PPF) 0.12 0.00 0.07 0.08 0.07 Rolling (CRM) 0.10 0.15 0.33 0.09 0.03 Finishing (Multiple) 0.06 0.02 0.07 0.08 0.05 Total Time 0.69 0.17 0.66 0.44 0.34TOTAL Alloy-Condition Conversion: Die Steel: Die Steel: High Speed Round Roller Wire Chipper Round bar M/C Coil Quantity 239,340 1,040,772 1, 206, 650 3,348,841 1,265,276 Melting 0.20 0.00 0.09 0.09 0.09 Refining 0.21 0.00 0.10 0. 10 0.10 Molding 0. 12 0.00 0.07 0.08 0.07 9 Rolling 0.10 0.15 0.33 0.09 0.03 Finishing 0.06 0.02 0.07 0.08 0.05 11 skus 156 237 209 86 51 12 orders 479 2,082 1,609 1,675 506 13 14 15 Revenue 1, 105, 748 1,602, 788 2,461, 565 6,228,844 5,896, 186 16 Materials 258, 487 0 289,596 1,406,513 3,998,272 17 Labor 138,817 145,708 675,724 1,205,583 354,277 18 19 Melting 20 Depreciation 1 Maintenance 22 Utilities 23 Refining 25 Depreciation 26 Maintenance 27 Utilities 28 29 Molding & Breakdown 30 Depreciation 31 Maintenance 32 Utilities 33 34 Rolling 35 Depreciation 36 Maintenance 37 Utilities 38 39 Finishing 40 Depreciation 41 Maintenance 42 Utilities 43 44 Batch-Level Costs 45 Matl Handling&Setup 46 Order Processing Production planning 48 49 Product-Level cost Technical Support 51 Facility Level Cost 53 Gen & Admin 54 55 ABC CONTRIBUTION ($) 56 ABC PROFIT ($) Per pound profit

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