IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS &

AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

FIRST INTERIM FEE APPLICATION OF BERINGEA LLC FOR ALLOWANCE OF FEES AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS INVESTMENT BANKER IN CONNECTION WITH THE SALES OF CERTAIN OF THE DEBTORS PLASTICS BUSINESSES FOR THE PERIOD OF DECEMBER 8, 2006 THROUGH APRIL 30, 2007 Beringea LLC (Beringea), Investment Banker to the Debtors, hereby submits its First Interim Application for the interim allowance of compensation for professional services performed by Beringea for the period from December 8, 2006 through April 30, 2007 (the Compensation Period) and for

1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 0555976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 0555932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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reimbursement of its actual and necessary expenses incurred during the Compensation Period as set forth in its Engagement Letter, attached hereto as Exhibit A and the Retention Order attached hereto as Exhibit B, respectfully represents as follows:

1.

Beringea seeks allowance of interim compensation for professional services

rendered to the Debtors during the Compensation Period in the aggregate amount of $328,500.00 and for reimbursement of expenses incurred in connection with the rendering of such services in the aggregate amount of $3,869.64. During the Compensation Period, Beringea expended a total of approximately 1,350 hours for which compensation is requested.

2.

There is no agreement or understanding between Beringea and any other person,

other than members, associates and employees of Beringea, for the sharing of compensation received or to be received for services rendered in connection with these proceedings.

3.

Beringea, in its normal course of business, invoices its clients periodically for

retainer fees and success fees which are not based specifically on hours dedicated by its professionals to its clients projects. Beringea, in its normal course of business, does not charge clients by the hour. Thus, Beringea does not ordinarily keep time records. However, for the benefit of the Court, Beringea is recording its time and has provided summaries of the time spent by professionals on the services provided to the Debtors during the Compensation Period, attached hereto as Exhibit C.

4.

Attached hereto as Exhibit D is a summary of the out-of-pocket expenses

specifying the categories of expenses for which Beringea is seeking reimbursement and the total amount for each such expense category incurred during the Compensation Period.

5.

The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited and Toyota SA.

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6.

On May 17, 2005 (the Petition Date), the above-captioned debtors (the

Debtors) filed their voluntary petitions for relief under chapter 11 of Title 11 of the United States Code, 11 U.S.C. 101-1330, as amended (the Bankruptcy Code). The Debtors continue to operate their businesses and manage their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. On the Petition Date, the Court entered an order jointly administering the Debtors bankruptcy cases pursuant to rule 1015(b) of the Federal Rules of Bankruptcy Procedure (the Federal Rules).

7.

On May 24, 2005, the United States Trustee appointed an official committee of

unsecured creditors (the Committee).

8.

On February 1, 2007, this Court entered an Order pursuant to sections 327(a),

328(a) and 1107(a) of the Bankruptcy Code authorizing the retention and employment of Beringea LLC as Investment Bankers for the Debtors nunc pro tunc to December 8, 2006 (the Retention Order).

9.

In November 2006, the Debtors, in consultation with the agent for their senior,

secured prepetition lenders (the Prepetition Agent), started their initial marketing and sales efforts with respect to the assets related to the Debtors facilities in Evart, Michigan, Windsor, Ontario, Belvidere, Illinois, and St. Louis, Missouri (the Exterior Plastics Business). In particular, the Debtors contacted 72 potential financial and strategic buyers that the Debtors had identified as likely purchasers of the assets, 32 of which executed a non-disclosure agreement and received confidential information. After the Debtors conducted detailed discussions with these interested parties and provided additional information, six parties expressed further interest in the assets. These six parties were given management

presentations, plant tours and additional due diligence information.

10.

Due to significant historical and future operating losses and further feedback

from the interested parties, the Debtors, in consultation with the Prepetition Agent, initially concluded that the Exterior Plastics Business could not be sold as a going concern and, therefore, initially assumed that the facilities related to the Exterior Plastics Business (the Facilities) would have to be shut down.

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Nevertheless, in a further effort to sell the Exterior Plastics Business for the highest value and to save a significant amount of jobs, the Debtors and their advisors developed a plan that would result in selling the Exterior Plastics Business as a going concern (the Business Plan). The Debtors presented the Business Plan to the Facilities largest customer, DaimlerChrysler Company, LLC, f/k/a DaimlerChrysler Corporation (DCC), and DCC stated that it would give tentative support for the Business Plan. As a result, the Debtors presented the details of the Business Plan to the six remaining interested parties.

11.

Subsequent to further discussions regarding the Business Plan, four of the six

parties continued to express interest in the purchase of the Exterior Plastics Business as a going concern and met with DCC to discuss its internal manufacturing footprint and execution of the Business Plan. None of the other parties initially contacted by the Debtors expressed any further interest in the purchase of the Exterior Plastics Business as a going concern.

12.

After additional discussions and due diligence, two of the remaining interested

parties provided letters of intent for the purchase of the Exterior Plastics Business as a going concern. Based upon the value of these bids, the Debtors and their advisors determined, in their business judgment and after consultation with the Prepetition Agent, that the offer from Ventra Evart, LLC, Ventra Belvidere, LLC, Ventra St. Louis, LLC and Ventra Assembly Company (collectively, the Purchaser) was (a) the highest and best offer received, (b) the only offer capable of satisfying current and future DCC contracts and (c) the only offer capable of maintaining the Exterior Plastics Business as a going concern and preserving a significant amount of jobs.

13.

The Debtors then proceeded, in consultation with the Prepetition Agent, to

negotiate the terms of an asset purchase agreement with the Purchaser. As a result of extensive,
arms-length negotiations, on June 11, 2007, the Debtors and the Purchaser entered into the Asset Purchase Agreement regarding the sale of the assets related to the Exterior Plastics Business.

14.

In December 2006 Beringea was engaged to divest the Debtors Mississauga,

Ontario facility (Precision Plastics Business). The Precision Plastics Business designs, manufactures

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and ships small to medium size injection molded components for instrument panel, HVAC and interior applications.

15.

After completion of a comprehensive management presentation and financial

package, Beringea began contacting potential buyers in January 2007. Overall, 25 parties were contacted, 20 of which signed non-disclosure agreements and subsequently received the aforementioned materials. Management presentations were conducted over a two-week period for ten of those companies and included discussion of patented designs, in-depth plant analysis and product overviews. From those meetings, six buyers scheduled visits to the facilities, with two submitting letters of intent to purchase either all, or a portion of the Precision Plastics Business.

16.

Concurrent to the sale process for the Precision Plastics Business conducted by

Beringea, another investment bank retained by the Debtors was marketing the Debtors interior plastics business. Historically, the Debtors interior plastics business included the Precision Plastics Business, with many of the components and assemblies being shipped to other facilities of the Debtors. The Debtors management however believed that due to the high intellectual property value, niche products and strong R&D group within the division, the Precision Plastics Business should be marketed separately. Additionally, it was believed that should the interior plastics business and the Precision Plastics Business be sold to different parties, a component supply relationship would be agreed upon between them.

17.

Although two letters of intent were presented to the Debtors with regard to the

Precision Plastics Business, they were ultimately not accepted as the assets, business and related intellectual property of the Precision Plastics Business were instead included under a separate offer, accepted by the Debtor and the Prepetition Agent, to purchase the interior plastics business.

18.

This Application is submitted pursuant to 11 U.S.C. 330 and 331, and L.B.R.

2016-1 and 9014-1 (E.D.M.) as a request for compensation for services rendered as Investment Banker

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for the Debtors for the sale of certain of the Debtors Plastics Businesses for the period December 8, 2006 through April 30, 2007.

19.

Pursuant to L.B.R. 2016-1 and 9014-1 (E.D.M.), Beringea has attached Exhibit

E, a copy of a proposed Order allowing the compensation requested in this Application.

20.
information:

Pursuant to L.B.R. 2016-1 (E.D.M.), Beringea submits the following

a.

Total Amount of Fees and Expenses Requested. Beringea is seeking

approval of fees in the total amount of $328,500.00 and approval of expenses in the amount of $3,869.64.

b.

Time During Which Services Were Rendered. Beringea is seeking

compensation for services rendered from December 8, 2006 through April 30, 2007.

21.

This is Beringeas first interim fee application. As of the date of this filing,

Applicants have received $2,694.25 for expenses representing 100% of the expenses incurred and applied for by Beringea pursuant to the December 2006, January 2007 and February 2007 Monthly Fee Statements. As of the date of this filing, Beringea has earned under its Engagement Letter a total of

$328,500.00 in fees, of which $158,800.00 has been received. Accordingly, Beringea is seeking approval of total fees of $328,500.00 and $3,869.64 in expenses, and authority for the Debtors to pay Beringea any unpaid amounts due under its Engagement Letter with the Debtors. WHEREFORE, Beringea respectfully request this Court enter an Order (a) approving and allowing, on an interim basis, fees in the amount of $328,500.00 and expenses in the amount of $3,869.64 in connection with services rendered as sales consultants to the Debtors for the sale of residual assets for the period December 8, 2006 through April 30, 2007, (b) authorizing the Debtors to pay Beringea all unpaid amounts due under its Engagement Letter, and (c) for such other and further relief as the Court deems necessary and appropriate. PEPPER HAMILTON LLP By: /s/ Hannah Mufson McCollum I. William Cohen (P12016)

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Hannah Mufson McCollum (P67171) 100 Renaissance Center, Suite 3600 Detroit, MI 48243-1157 Telephone: (313) 259-7110 Facsimile: (313) 259-7926 Counsel to Beringea LLC. Dated: June 13, 2007

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EXHIBIT A

EXHIBIT B

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF BERINGEA LLC AS INVESTMENT BANKERS, NUNC PRO TUNC TO DECEMBER 8, 2006, IN CONNECTION WITH THE SALES OF CERTAIN OF THE DEBTORS PLASTICS BUSINESSES Upon the application (the Application)2 of the above-captioned debtors (collectively, the Debtors) for an order authorizing the employment and retention of Beringea LLC as their investment banker, nunc pro tunc to December 8, 2006, in connection with the sales of certain businesses in the Debtors Plastics segment, upon the terms and conditions contained in the Engagement Letter, substantially in the form of Exhibit B to the Application [Docket No. 3961]; it

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Application.

K&E 11596595.5

appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and this Application in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of this Application and the opportunity for a hearing on this Application was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. 11 U.S.C. 101(14). 3. In accordance with 11 U.S.C. 327(a), 328(a) and 1107(a), the Debtors are The Application is granted in its entirety. Beringea is found to be a disinterested person within the meaning of

authorized and empowered to retain and employ Beringea as their investment bankers in these cases pursuant to the terms set forth in the Application and the Engagement Letter, including the indemnification and contribution provisions thereof, nunc pro tunc to December 8, 2006. 4. The Engagement Letter is approved pursuant to 11 U.S.C. 328(a) and the

Debtors are authorized to pay, reimburse and indemnify Beringea according to the terms of the Engagement Letter. 5. Beringea shall be compensated in accordance with the procedures set forth in

11 U.S.C. 330 and 331, the Bankruptcy Rules, the Local Rules and such other orders as may be entered by this Court. 6. Notwithstanding anything to the contrary in the Bankruptcy Code, the

Bankruptcy Rules, the Local Rules, any orders of this Court or any guidelines regarding submission

2
K&E 11596595.5

and approval of fee applications, Beringea and its professionals shall not be required to maintain time records for services rendered. 7. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Application. 8. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry. 9. The Court retains jurisdiction with respect to all matters arising from or

related to the implementation of this Order.

Signed on February 01, 2007 _ __ _/s/ Steven Rhodes _ _ Steven Rhodes 1. Chief Bankruptcy Judge

3
K&E 11596595.5

EXHIBIT C

Time Summary Project: C&A Month: December 2006 - April 2007 Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 848.2 188.1 311.2 1,347.5 328,500 244

Fee Summary Project: C&A Month: December 2006 - April 2007 Fee Type Monthly Retainer - December Monthly Retainer - January Monthly Retainer - February Monthly Retainer - March Monthly Retainer - April Total Fees Earned $ $ $ $ $ $ 68,500 65,000 65,000 65,000 65,000 328,500 $ $ $ $ $ $ Fees Paid 54,800 52,000 52,000 158,800 Fees Due 13,700 13,000 13,000 65,000 65,000 169,700

$ $ $ $ $ $

Time Summary Project: C&A Month: December Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 107.7 82.2 59.5 249.4 68,500 275

Time Summary Project: C&A Name: Bob Josifovski Month: December

Date 12/5/2006 12/5/2006 12/6/2006 12/7/2006 12/8/2006 12/9/2006 12/11/2006 12/11/2006 12/11/2006 12/12/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/18/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/27/2006 12/27/2006 12/28/2006 12/28/2006 12/28/2006 12/29/2006 12/29/2006 12/29/2006 12/29/2006 12/29/2006 Total

Activity Description Meeting at C&A to review project and scope Analysis of initial C&A data Analysis of initial C&A data Analysis of initial C&A data Magna facility visit - Evart Meeting with D. Drescher to prepare DCX presentation Magna update discussion with C&A management Discussion with FNG regarding status, timing, transaction, etc. Calls with potential buyers Meridian facility visit - Evart Prepare for update call Internal update call Prepare analysis for DCX illustrating deal benefits Prepare for FNG meeting FNG meeting at C&A (corporate) Internal follow up discussion of FNG meeting Internal discussion on FNG deal merits and DCX communication Finalize analysis for DCX illustrating deal benefits Prepare for update call Internal update call Calls/communications with all buyers regarding due diligence info. Prepare for call with DCX Call with DCX on strategy, timing, FNG, Magna, other interests Meeting with BBK regarding DCX alternatives Work on due diligence information for buyers Call with FNG to discuss LOI Prepare for update call Internal update call Call with K&E and Kroll to discuss FNG LOI Call with FNG to discuss LOI and changes Provide additional details to FNG Call with FNG Prepare for update call Internal update call Call with FNG to provide additional information Call with Magna to provide additional information, discuss process Collect additional information for Magna Call with FNG Call with Magna Provide FNG additional information and LOI comments Obtain FNG LOI, read, forward to group Work on providing FNG and Magna additional information Discussion on movement of C&A owned assets Work on additional FNG/Magna information requests Prepare for update call Internal update call Work with Evart on fixed asset listing Call with FNG environmental team Coordinate environmental visit Call with FNG to discuss transaction and due diligence Work on Belvidere assets and due diligence items

Hours 2.0 5.4 9.5 9.5 11.0 2.0 1.0 1.0 7.8 11.0 0.5 0.6 3.4 0.5 2.0 0.5 1.6 1.4 0.5 0.6 3.3 0.3 1.0 1.0 3.0 1.5 0.5 0.8 0.7 0.9 2.0 1.0 0.5 0.8 1.3 1.0 1.0 1.0 0.7 1.3 1.0 3.6 0.5 1.5 0.5 1.1 0.6 0.5 0.5 1.0 1.5 107.7

Time Summary Project: C&A Name: Kevin Heckman December

Date 12/5/2006 12/5/2006 12/6/2006 12/7/2006 12/8/2006 12/9/2006 12/11/2006 12/11/2006 12/11/2006 12/11/2006 12/11/2006 12/12/2006 12/12/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/15/2006 12/19/2006 12/20/2006 12/20/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/22/2006 12/22/2006 12/22/2006 12/23/2006 12/23/2006 12/24/2006 12/28/2006 12/28/2006 Total

Activity Description Meeting with C&A Plastics management, Kroll and Lazard to discuss project scope and planning Review and analysis of data room materials and other information for Exteriors and Precision. Review and analysis of data room materials and other information for Exteriors and Precision. Review and analysis of data room materials and other information for Exteriors and Precision. FNG visit - Evart Meeting at C&A with D. Drescher to prepare DCX presentation Internal call to discuss Magna status Analysis of C&A business plan sales file for Exteriors facilities Review of C&A master conflict list for potential conflicts Creation of working group list in conjunction with Lazard efforts Review of C&A Exteriors balance sheet detail by facility Daily Exteriors update call with management, Kroll, DP&P and Lazard Creation of management presentation for FNG visit Daily Exteriors update call with management, Kroll, DP&P and Lazard Prepare analysis for DCX highlighting transaction benefits FNG management presentation Internal discussion of FNG deal merits and communications with DCX Daily Exteriors update call with management, Kroll, DP&P and Lazard Preparation of management presentation for Meridian Conference call with DCX regarding exit alternatives analysis Management presentation with Meridian Prepare information for interested parties Daily Exteriors update call with management, Kroll, DP&P and Lazard Daily Exteriors update call with management, Kroll, DP&P and Lazard Daily Exteriors update call with management, Kroll, DP&P and Lazard Review of FNG indication of interest Daily Exteriors update call with management, Kroll, DP&P and Lazard Call with advisors to discuss FNG LOI Review of Magna indication of interest Review of engagement letter draft from K&E with Pepper Daily Exteriors update call with management, Kroll, DP&P and Lazard Review of FNG indiction of interest mark-up Engagement letter drafting and discussions Review of revised FNG letter of intent Engagement letter modifications and discussions Revision of engagement letter to incorporate final modifications Update call with C&A internal team Review of Evart phase I environmental report

Hours 2.0 6.5 9.7 9.5 11.3 2.1 1.1 1.4 0.4 0.3 0.4 0.6 8.9 0.6 4.5 2.4 1.6 0.6 3.1 1.1 1.9 1.3 0.5 0.5 0.5 0.4 0.5 0.7 0.5 0.5 0.5 0.5 2.1 0.3 1.5 0.8 0.5 0.6 82.2

Time Summary Project: C&A Name: Chris Ahn December

Date 12/11/2006 12/11/2006 12/12/2006 12/12/2006 12/13/2006 12/14/2006 12/15/2006 12/19/2006 12/20/2006 12/20/2006 12/20/2006 12/21/2006 12/21/2006 12/21/2006 12/27/2006 12/27/2006 Total

Activity Description Initial data room review Precision group diligence activity Buyer list created Precision group diligence activity Preparation for meetings with Magna Plant visits with Magna - Scarborough Plant visits with Magna - Mississauga / Port Huron Creation of management presentation Creation of management presentation Diligence list compiled Review of patents associated with precision Creation of management presentation Data room review Assembly of buyer contact list Review of compiled information Management team meetings to understand Precision strategy

Hours 3.0 3.0 2.0 3.0 3.0 12.0 12.0 4.0 4.0 2.0 1.0 4.0 2.0 2.0 1.5 1.0 59.5

Time Summary Project: C&A Month: January Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 228.9 105.9 144.3 479.1 65,000 136

Time Summary Project: C&A Name: Bob Josifovski January

Date 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/9/2007 1/9/2007

Activity Description Meeting with C& A Management to discuss activities over holiday Meeting with Capstone to discuss update Discussion with C&A fixed asset team on results of physicals of Evart Analysis of Evart fixed asset listing Coordination of Textron Contact with FNG Discussion with Dana Drescher on Evart leased assets Call with Eisenman to discuss potential interest in facilities Call with Paul Zier at Kirkland to discuss draft APA Discussion with Rigby on DCX funded assets at Belvidere Call with Kevin Backus-Plastic Omnium with interest in Americas Prepare for update call Update call with internal team Discussion with Jim Wynalek on C&A corporate employees included in FNG transaction Meeting with Craig Rigby to discuss exterior employees at headquarters and org chart Work on lease asset listing Discussion with Capstone on obtaining JPMorgan appraisal Coordinate FNG/Plastic Omnium discussion with Textron on Americas Call with Magna to discuss data room, process Call to obtain exterior leases Work on addition FNG operational/finance requests Discussion on Venture intent for Exteriors Discussion with BBk on status Call with FNG to discuss APA status/additional requests Call with Venture to discuss interest Discussion with Paul Zier on APA Call with FNG to discuss HR requests Work on providing additional information to Paul Zier Prepare for update call Update call with internal team Coordinate FNG visit to Belvidere Forward APA to internal team Read Draft APA Discussion with Magna and provide additional information to Magna Work on additional info for FNG Discussion with Mark Leyda on HR FNG contacts Call with FNG to provide additional info/contact information Discussion with Kroll - accomodation agreement/plant legal entities Update discussion with Capstone Update discussion with BBK Analysis of Kasperlik initial prepaid schedule Call with Kirkland to discuss APA Prepare for update call Update call with internal team Coordinate dovebid appraisal with Capstone/FNG Call with Magna Call with FNG to discuss release letter and other due diligence itmes Discussion with Tod Forton C&A on enviromental information for Evart Work on FNG census information and coordinating corporate interviews Call with Magna discussing additional questions Work on Magna info requests Discussion with Paul Zier on APA Work on additional FNG requests APA draft sent to Magna and FNG at 10 pm Read of modified APA sent to FNG Discussion with Cristal Martin on addition census requests Call with Magna to discuss status Call with C&A internal to discuss Exterior HR legal matters Call with FNG Work on FNG diligence items Meeting with Venture to discuss precision group Internal meeting to discuss Venture visit Work with C&A HR on union "Ask" to provide summary to FNG Work on APA schedule summary Call with FNG to discuss union ask and other matters Work on FNG requests Prepare for status call Internal call to discuss status

Hours 1.0 0.7 1.3 1.1 0.3 0.6 0.5 2.2 1.0 1.0 0.5 0.7 0.4 0.6 9.0 0.4 0.3 0.7 0.3 1.3 0.5 0.3 1.0 0.7 0.9 0.5 1.0 0.4 0.7 0.4 0.2 1.8 0.9 1.7 0.4 0.6 1.1 0.4 0.3 0.7 1.6 0.4 0.7 0.6 0.5 0.5 0.5 0.5 0.7 2.3 0.6 2.4 0.1 1.0 0.3 0.4 1.8 0.6 0.6 2.1 0.5 1.0 0.6 0.9 0.5 0.2 0.7

Time Summary Project: C&A Name: Bob Josifovski January

Date 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/13/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/17/2007 1/17/2007 1/17/2007 1/17/2007 1/17/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/19/2007 1/19/2007 1/19/2007 1/19/2007 1/22/2007 1/23/2007 1/23/2007

Activity Description Work with internal team on additional FNG requests/employee interview schedules Work on precision project Work on FNG financial requests Discussion with Kroll to discuss process Call with FNG to discuss comments to the APA/Legal requests Call with Bob Brownlee at Magna Update with BBK Work on FNG requests Prepare for status call Internal call to discuss status Call with Magna to discuss exteriors and precision Meeting with Kroll to discuss Textron/FNG coordination Work on additional Magna / FNG requests Call with FNG on process and additional legal requests Meeting with Kirkland / Kroll to discuss exteriors divestiture process Work on assigning responsibilities to FNG legal requests Work on FNG legal requests Coordinate additional FNG visits to sequencing facilities Prepare for status call Internal call to discuss status Work on FNG requests and APA Work on DCX funded assets issue Discuss DCX funded assets issue with BBK Discussion with FNG for Friday interviews and information Work on FNG legal requests Prepare for status call Internal call to discuss status Work on providing FNG due diligence requests Analysis of Belvidere assets and secondaries Prepare for Bank status call Bank Call to discuss status Discussions with BBK on ownership of secondaries Analysis of Magna preliminary offer Read modified FNG APA Discuss exterior divestiture process with Capstone Discuss exterior divestiture process with BBK Review comments made by FNG counsel to APA draft Meeting with dana drescher to discuss process Call with Magna to discuss proposal Call with FNG to discuss proposal Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Review FNG comments to APA with K&E Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Prepare for update meeting Update Meeting Discussion with FNG owner on purchase price Discussion with Capstone on FNG purchase price discussion Stategy session on FNG proposal Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Prepare for update meeting Update Meeting Discussion on strategy for reply to DCX Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, APA discussion with Kirkland Prepare for update meeting Update Meeting Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Call with FNG to discuss status / commercial issues Update meeting with Capstone on FNG disucssion Update with Kroll / C&A managment Prepare for update meeting Update Meeting Work with Tod Forton on environmental diligence requests Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Work on d.d. request specifically plant requests Prepare for update meeting Update Meeting

Hours 0.6 1.3 1.9 1.8 0.6 0.8 0.6 3.0 0.2 0.7 0.7 0.6 1.0 1.0 1.1 1.0 2.4 0.6 0.2 0.7 3.3 2.0 1.0 6.0 2.4 0.2 0.7 3.3 1.9 0.5 1.1 0.9 1.1 2.1 0.5 0.6 0.6 0.4 0.5 0.8 1.3 1.3 5.0 0.3 0.7 0.7 0.7 1.8 5.3 0.3 1.0 0.7 7.6 0.9 0.5 0.7 6.3 1.1 0.5 0.4 3.0 7.0 1.3 2.0 9.4 0.3 0.9

Time Summary Project: C&A Name: Bob Josifovski January

Date 1/23/2007 1/23/2007 1/23/2007 1/24/2007 1/24/2007 1/24/2007 1/24/2007 1/24/2007 1/25/2007 1/25/2007 1/25/2007 1/25/2007 1/25/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/30/2007 1/30/2007 1/30/2007 1/30/2007 1/30/2007 1/30/2007 1/30/2007 1/30/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 Total

Activity Description Meeting with Capstone to discuss DCX response to commercial issues Update meeting with BBK Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Prepare for update meeting Update Meeting Work on DD requests Discussion and analysis with Kroll on DCX / C&A A/R issues Discussion with Capstone on DCX counter Prepare for update meeting Update Meeting Coordinate Legal Due Diligence Request list with Plant Controllers, Plant Managers, Legal, HR, Commercial, Operational Discuss with BBK with regards to Evart and Americas move Internal discussion about Evart/Americas move Prepare for update meeting Update Meeting Work on FNG legal requests Discussion with BBK on Americus and Evart status Call with Evart plant to discuss lease and fixed asset count Call from Textron discussing lease document Call with Kirkland to discuss lease issue for the Evart facility Obtain lease documents and asset listings for Evart facility Prepare for update call Internal team update Update with Capstone Meeting with BBK to discuss operational status of Americas to Evart transfer Analysis of textron lease document Discussion with Kroll to discuss Textron lease Preparation of FNG legal and comercial requests Discuss with Dana Drescher on Exterior/Precision Divestiture Meeting to prepare for DCX visit on 2/1/10 Internal status meeting update Discussion on Precision Products divestiture and potential acquirers Meeting to discuss outcome of JVIS visit Analysis of Precision group book of business Meeting to discuss Canadian operation alternatives Assembly of information for follow up discussion of Canadian alternatives Update meeting with Capstone Review of additional information requests for FNG

Hours 0.8 0.8 3.6 0.3 0.7 2.0 1.1 1.2 0.3 0.7 6.3 1.0 0.7 3.0 0.7 3.2 1.0 1.0 1.1 1.0 1.0 0.4 0.8 0.5 0.7 6.0 0.8 4.8 0.7 0.3 1.0 1.1 1.1 0.9 1.0 1.2 0.4 3.0 228.9

Time Summary Project: C&A Name: Kevin Heckman January

Date 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/5/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/9/2007 1/9/2007 1/9/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/11/2007 1/11/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/17/2007 1/17/2007 1/17/2007 1/17/2007 1/17/2007 1/17/2007 1/17/2007

Activity Description Internal update meeting with C&A Meetings regarding PPE inventory results at Evart Review and analysis of Americus asset listing Call to Plastic Omnium regarding Americus assets Call with counsel regarding APA draft Daily Exteriors update call with management, Kroll, DP&P and Lazard Review of Evart lease analysis Discussions with Kroll regarding the sale of the Owosso facility and potential acquirers Review of Williamston facility divestiture proposal Coordination of FNG visit to Belvidere facility Review of St. Louis lease amendment and related court filings Discussions with C&A personnel regarding Exterior and Precision lease agreements Coordination of travel plans to Belvidere facility Read and comment on Precision executive summary Daily Exteriors update call with management, Kroll, DP&P and Lazard Review FNG HR due diligence requests Review and comment on draft APA for Exteriors sale to FNG Discussion with C&A personnel on Americus and Precision leases Review of prepaid and other asset detail for Evart Internal C&A meeting to provide comments to draft FNG APA for Exteriors FNG visit to Belvidere Review revised APA draft Review of environmental indemnification language related to Evart Discussion with C&A personnel regarding Exterior and Precision related lease agreements Review of Textron master lease Review of Dovebid appraisal and lease data provided by Kroll for Precision related assets Analysis of Belvidere assets and DCX funded capital summary Daily Exteriors update call with management, Kroll, DP&P and Lazard Analysis of Belvidere assets and DCX funded capital summary Review of Michigan tax-related incentives program (to be provided to FNG) Daily Exteriors update call with management, Kroll, DP&P and Lazard Analysis of DCX funded asset summary and Belvidere assets Analysis of prepaid and other assets - Exteriors Review of Exteriors APA (FNG) redline version Advisor meeting to discuss divestiture strategies/process for Exteriors Coordination of FNG visit to St. Louis facility (1/11) and Belvidere facility (1/12) Daily Exteriors update call with management, Kroll, DP&P and Lazard Coordinate and collect FNG due diligence requests Daily Exteriors update call with management, Kroll, DP&P and Lazard Analysis of DCX funded assets summary (prepared by BBK) and Belvidere asset listing Analysis of Belvidere trial balance (balance sheet related) Analysis of prepaids and other assets - Exteriors Review of Magna proposal Review comments made by FNG counsel to APA draft Call with BBK regarding asset split between C&A funded and DCX funded assets Call to W. Tilford, Belvidere Controller, regarding unidentified DCX funded assets Meeting with T.Muscelli, C&A Corporate, regarding unidentified DCX funded assets Review FNG comments to APA with K&E Meeting with C. Rigby to analyze assets at Belvidere (located at facility, not on fixed asset listing) Analysis of Precision plants ' asset listings and reconciliations Review FNG legal due diligence request list Daily Exteriors update call with management, Kroll, DP&P and Lazard Analysis of property, plant and equipment at Exterior locations and preparation of APA related schedules Call with W. Tilford regarding DCX funded assets at Belvidere Discussion with J. Kasperlik regarding PP&E and CIP detail available for Evart and Windsor Call with E. Levine regarding PP&E and CIP data available for St. Louis Discussion with C. Rigby regarding level of due diligence material to be made available to FNG Analysis of property, plant and equipment at Exterior locations and preparation of APA related schedules Conference call with C&A plant managers/controllers regarding FNG related due diligence requests Discussion with J. Heckman, C&A, regarding FNG tax related due diligence requests Daily Exteriors update call with management, Kroll, DP&P and Lazard Analysis of property, plant and equipment located at Evart facility Review of Precision management presentation with D. Drescher Coordination and delivery of Americus due diligence material to C. Mack (Meridian) Discussion with C. Rigby regarding level of due diligence material to provide to FNG Discussion with Kroll, C&A management regarding position of Capstone on FNG proposal Discussion with S. Shoemaker regarding FNG due diligence requests (risk management)

Hours 1.0 1.3 0.8 0.1 2.2 0.5 0.6 0.9 0.3 0.5 0.4 0.8 0.3 0.4 0.5 0.6 4.8 0.6 0.6 2.7 12.0 1.0 0.3 0.2 1.1 0.6 2.4 0.6 7.5 0.5 0.5 1.2 3.8 0.6 1.1 1.2 0.5 4.5 0.5 1.5 1.6 3.8 0.8 1.3 0.1 0.1 0.7 1.3 1.7 1.6 0.4 0.5 0.5 0.6 0.6 0.4 0.2 6.6 0.6 0.6 0.5 1.6 0.3 0.1 0.1 0.4 1.3

Time Summary Project: C&A Name: Kevin Heckman January

Date 1/17/2007 1/17/2007 1/17/2007 1/17/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/19/2007 1/19/2007 1/22/2007 1/22/2007 1/22/2007 1/22/2007 1/23/2007 1/24/2007 1/24/2007 1/26/2007 1/26/2007 1/26/2007 1/29/2007 1/30/2007 Total

Activity Description Discussions with J. Kasperlik regarding FNG due diligence requests Discussions with A. Behr regarding FNG due diligence requests Analysis of Evart property, plant and equipment Discussions with J. Heckman regarding FNG due diligence requests Daily Exteriors update call with management, Kroll, DP&P and Lazard Prepare analysis of assets located at Belvidere but not on asset list Review of affidavit of disinterestedness including exhibits Review of Exterior property tax related due diligence items for FNG Review of retention affidavit and conflict disclsure Review of St. Louis responses to FNG due diligence questionnaire Daily Exteriors update call with management, Kroll, DP&P and Lazard Complete affidavit of disinterestedness, sign, notarize and send to K&E Review of Meridian list of Americus assets to purchase Discussion with C&A personnel regarding Americus assets availability Review of due diligence related materials provided by St. Louis Review of tax related due diligence responses provided by C&A personnel for FNG Daily Exteriors update call with management, Kroll, DP&P and Lazard Daily Exteriors update call with management, Kroll, DP&P and Lazard Meeting with C&A personnel regarding Precision consolidation plan Daily Exteriors update call with management, Kroll, DP&P and Lazard Call with TMW Enterprise representative (Comerica) regarding interest in Precision assets Review of revised Precision consolidation plan Discussion with Roche Investment Holdings regarding interest in Precision assets Discussion with Longacre Management regarding interest in Precision assets

Hours 0.6 0.4 0.8 0.5 0.5 3.6 0.7 0.7 1.1 0.5 0.5 0.4 0.3 0.4 0.5 0.4 0.5 0.5 1.2 0.5 0.3 0.4 0.4 0.4 105.9

Time Summary Project: C&A Name: Chris Ahn January

Date 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/2/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/3/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/4/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/5/2007 1/8/2007 1/8/2007 1/8/2007 1/8/2007 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/9/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/10/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/11/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/12/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/15/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/17/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007 1/18/2007

Activity Description Collection of data room material Strategic discussion regarding positioning Buyers contacted/NDA execution/access Review of financial and operational material Assembly of revised management presentation C&A advisor call Buyers contacted/NDA execution/access Review of financial and operational material Assembly of revised management presentation Diligence discussions with Summit Polmers Diligence collection/discussion with Magna Conversation with BBK on Precision progress C&A advisor call Buyers contacted/NDA execution/access Review of financial and operational material Received fixed asset inventory files Discussions with C&A management to vette asset files C&A advisor call Received complete download of Precision financial files Review of received files and questions/comments assembled Discussions with C&A management regarding additional material Review of data room, obselete/incorrect information Coordination of upcoming plant visits / conference calls Individual plant analysis of 2006/2007 budget files Received Magna due diligence and began that review Coordination of individual diligence answers Buyers contacted/NDA execution/access C&A advisor call Review of received files and questions/comments assembled Discussions with C&A management regarding additional material Management presentation update Data room population, uploading and administration C&A Advisor call Development of plant by plant GM schedule Initial creation of sales tracking file Forwarded information to Key Plastics Review of applique asset information Review of PH floor plan and cooresponding lease v. owned assets C&A Advisor call Management presentation update Review of port huron financial information Discussion with port huron personnel relating to forwarded material Discussion with Jim Bardia Performance Holdings Buyer list contact Data room update C&A Advisors call Preparation of information for Tom Carlson Discussion with Tom Carlson Review of M&E listings for the Scar and Miss plants Discussions with plant managers on Magna follow-up material Coordination of Precision site visits for Ed Wong Conference call with Dr. Schneider to discus Precision group Review of C&A diligence material BOS reports, financial information Buyer list contacted Coordination of meetings for Summit polymers Magna due diligence requests C&A Advisors call Preparation for Summit Polymers meeting Drive to Scarborough facility Meeting with Summit Polymers All day meetings with Summit Polymers at Miss and PH C&A Advisors call Follow-up material for Summit and Magna Key Plastics conference call Summit Investors conference call Thomas Lee conference call Call with Illya Kaufman

Hours 2.0 1.0 1.5 2.0 1.0 0.5 1.0 2.0 2.5 0.5 2.5 0.3 0.5 1.5 1.5 2.0 1.0 0.5 1.0 2.5 1.0 1.5 2.0 4.0 1.0 1.0 1.0 0.5 2.0 1.0 1.5 2.0 0.5 1.5 2.0 0.3 0.5 1.0 0.5 1.5 1.5 1.0 0.5 1.5 2.0 0.5 0.5 0.5 1.0 2.0 1.0 1.0 1.5 1.0 0.5 2.0 0.5 1.0 4.0 2.5 12.0 0.5 1.5 1.0 1.0 0.5 0.5

Time Summary Project: C&A Name: Chris Ahn January

Date 1/19/2007 1/19/2007 1/19/2007 1/19/2007 1/19/2007 1/22/2007 1/22/2007 1/23/2007 1/23/2007 1/23/2007 1/23/2007 1/23/2007 1/24/2007 1/24/2007 1/24/2007 1/24/2007 1/24/2007 1/25/2007 1/25/2007 1/25/2007 1/25/2007 1/25/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/26/2007 1/30/2007 1/30/2007 1/30/2007 1/30/2007 1/31/2007 1/31/2007 1/31/2007 1/31/2007 Total

Activity Description C&A Advisors call Meeting with Capstone Advisors Follow-up diglience material Data room population Meeting with MP Chugh discussing Precision group Conference call with Greg Macdonald Follow-up diligence for all parties C&A Advisors call Data room administration Buyers contacted/NDA execution/access Coordination of JVIS/Venture visits to Precision plants Preparation of JVIS/Venture presentation C&A Advisors call Management presentation update Coordination of JVIS/Venture visits to Precision plants Data room administration Specific focus on sales file and determination of ongiong business C&A Advisors call Magna due diligence request filling (MIC vs. painted) Coordination of May & Scofield visit to the PH facility Conference call with Nypro Conferece with Summit Investors C&A Advisors call Venture visit to the facilities Initial review of consolidation schedule Management presentation update Discussion with Ed Wong relating to CBA agreements C&A Advisors call Conference call with JVIS/Venture May & Scofield visit to the Port Huron Preparation of JVIS/Venture presentation C&A Advisors call JVIS / Venture presentation Magna follow-up Follow-up with buyer list

Hours 0.5 0.5 2.0 2.0 1.5 1.0 2.0 0.5 2.0 1.0 1.0 2.0 0.5 1.5 0.3 1.5 2.5 0.5 1.5 0.3 1.0 1.0 0.5 1.0 1.5 1.0 1.5 0.5 0.8 6.0 1.5 0.5 4.0 1.5 1.0 144.3

Time Summary Project: C&A Month: February Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 158.1 107.4 265.5 65,000 245

Time Summary Project: C&A Name: Bob Josifovski February

Date 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/2/2007 2/2/2007 2/2/2007 2/2/2007 2/2/2007 2/2/2007 2/5/2007 2/5/2007 2/5/2007 2/5/2007 2/5/2007 2/5/2007 2/5/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/6/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/12/2007

Activity Description Prepare for update call Update Call Analyze canada balance sheets Due dilligence requests Discuss Evart UAW discussions Analyze canada structure and loans Canadian Alternative Team meeting Canadian Alternatives analysis and impact on Exteriors/Precision Lunch Prepare for update call Update Call Work on additional due diligence requests Lunch Work on Canadian legal issues with Stikeman Additional Due diligence requests Meeting with Drescher to discuss activity Work on Precision transaction structure/asset/etc. Meeting with C&A mangagment to discuss Precision Discussion with Belvider on DD requests Analyze DD answers DCX purchasing Call Analysis DCX impact on Precision Prepare for update meeting Update meeting Work on tooling/capex / lease issues Prepare for Capstone update meeting Update Meeting with Capstone Lunch Prepare for DCX Call DCX Exterior Call Call with FNG Call with Capstone to give update Update with management team Work on Legal requests Prepare for call Update Call Precision Update Canada Structruring Update Call Analysis of potential Canada impact Call with JVIS Lunch Work on precision transaction structure Update Capston on FNG Work on additional FNG reuquests Prepare for update meeting Update meeting Meeting to discuss precision status Call with FNG to discuss Textron Lease Work on FNG/Textron Lease Analysis/Liquidation Lunch Work on FNG/Textron Lease Analysis/Liquidation Work on RT/MK 74 Tooling/Capex/Secondaries Internal meeting to discuss RT Call with Capstone to discuss RT Call with Textron to discuss Lease issues Call with FNG to discuss Textron Issue Update analysis of Textron lease equipment Prepare for update meeting Update meeting Obtain additional information on RT/MK issues Call with Textron to discuss leases Prepare for tooling meeting Meeting to discuss RT/MK/KA Capex / tooling Analysis of RT Tooling schedule Call with Textron to discuss FNG lease payout Call with FNG on lease payout Meeting with HR to discuss Evart union

Hours 0.5 0.5 1.5 1.0 1.0 2.0 2.0 1.0 1.0 0.5 0.5 3.5 1.0 1.0 1.5 1.0 1.0 1.2 0.5 0.8 1.0 1.0 0.5 0.8 2.2 0.5 1.5 0.7 0.5 0.5 1.0 0.5 0.6 1.7 0.5 0.6 0.4 2.2 0.3 0.5 0.8 0.7 0.5 4.0 0.5 0.5 0.5 0.3 3.1 0.9 0.7 1.0 1.0 0.5 0.7 0.3 0.5 0.5 1.0 1.0 0.8 0.5 1.8 1.7 0.7 0.5 0.5

Time Summary Project: C&A Name: Bob Josifovski February

Date 2/12/2007 2/12/2007 2/12/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/14/2007 2/14/2007 2/14/2007 2/14/2007 2/14/2007 2/14/2007 2/14/2007 2/14/2007 2/15/2007 2/15/2007 2/15/2007 2/15/2007 2/16/2007 2/16/2007 2/19/2007 2/19/2007 2/19/2007 2/19/2007 2/19/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/21/2007 2/21/2007 2/21/2007 2/21/2007 2/22/2007 2/22/2007 2/22/2007 2/23/2007 2/23/2007 2/23/2007 2/23/2007 2/23/2007 2/23/2007 2/23/2007 2/23/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/26/2007 2/27/2007 Meeting with Kroll to discuss Evart union Meeting with Capstone to discuss union Work on FNG/ Textron lease issues Prepare for update meeting Update meeting Meeting with Capstone Call with FNG to discuss issues Work on FNG legal requests Lunch Meeting with HR Work on Textron lease issue Meeting with Kroll Discussion with Kirkland Call with Textron attorney Work on Textron lease issue Prepare for update call Update Call Prepare for Precision presentation Call with FNG Meeting with Capstone on exteriors Lunch Travel for precision meeting Precision Meeting Prepare for update call Update Call Work on Textron Lease issues Work on APA Prepare for update call Update Call Work on additional request for LX program Rewiew APA docs Lunch Work on excluded assets Work on APA and related schedules Prepare fo update meeting Update Meeting Review open issues relating to Evart Read certain section of customer agreement Lunch Work on APA Review board call docs Prepare for update Update call Work on APA Work on Precision issues Prepare for update meeting Update meeting Work on APA and related schedules Prepare for update call Update call Work on Textron lease issue Work on Belvidere UAW issues Work on APA Call with Textron on lease Lunch Work on LX2008 Evart issue Update call with Dana Drescher Work on Textron Lease Meeting with Kroll on Textron Lease, APA, other Update call with Dana Drescher Work on exterior patents Update with Capstone Lunch Call with Textron Work on APA, prepaids Call with FNG Prepare for update call

Activity Description

Hours 0.5 0.5 2.5 0.5 0.7 0.6 0.5 2.2 1.1 0.5 1.4 0.5 0.4 0.6 1.5 0.5 0.5 2.5 0.5 0.6 1.0 1.0 4.0 0.5 0.5 1.0 1.5 0.5 0.5 1.0 3.0 1.0 1.0 4.0 0.5 0.7 1.3 2.0 1.0 2.0 1.5 0.5 0.8 2.2 1.0 0.5 0.7 3.3 0.5 0.7 3.8 0.6 1.8 0.6 1.0 1.0 0.5 1.1 0.4 0.1 0.8 0.6 1.0 0.5 1.5 0.5 0.5

Time Summary Project: C&A Name: Bob Josifovski February

Date 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/27/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 2/28/2007 Total

Activity Description Update Call Call with BBK Call with FNG Work on Textron Lease resolution Work on Patent Information Call with FNG Lunch Coordinate Call Prepare for call Internal Call with attorneys to discuss Exteriors issues and APA Work on Exteriors remaining issues Prepare for update call Update call Update with Capstone Work on RT Capital schedule and inventory issue Meeting with Management and Capstone on status and issues Follow up on Capital issues Lunch Work on outstanding issues (RT, Tooling, Inventory) Call with Textron Work on inventory apa language issues

Hours 0.6 0.5 0.4 1.1 1.0 0.4 1.0 0.3 0.6 1.1 2.0 0.5 0.5 0.5 1.9 1.1 0.5 1.0 1.0 0.5 1.0 158.1

Time Summary Project: C&A Name: Chris Ahn February

Date 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/1/2007 2/2/2007 2/2/2007 2/2/2007 2/2/2007 2/2/2007 2/2/2007 2/3/2007 2/5/2007 2/5/2007 2/5/2007 2/5/2007 2/5/2007 2/6/2007 2/6/2007 2/6/2007 2/7/2007 2/7/2007 2/7/2007 2/7/2007 2/8/2007 2/8/2007 2/8/2007 2/8/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/9/2007 2/12/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/13/2007 2/14/2007 2/14/2007 2/14/2007 2/15/2007 2/15/2007 2/15/2007 2/16/2007 2/16/2007 2/16/2007 2/16/2007 2/16/2007 2/19/2007 2/19/2007 2/19/2007 2/19/2007 2/19/2007 2/19/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007 2/20/2007

Activity Description Daily Advisor Call Sell-side diligence and data room population (sales determination, press capacity analysis) Canadian balance sheet discussion Updated lease information for Port Huron conversation Contact list revisited and buyers contacted (Summit Investments, Tom Carlson, Continental plastics) Port Huron diligence questions answered - suppliers etc. Daily Advisor Call Conversation with Elliot Miller on Scarborough and Miss financial results Discussion and research on CBA issues with Magna Magna diligence questions Data room population Receipt and discussion of Venture letter Discussion on JVIS document Conversation and follow-up with Jim Down regarding Precision IP and Evart two-shot Coordination of plant visits, population of data room, sell-side diligence Buyer diligence follow-up (Magna, Venture, M&S) Asset determination all three facilities Canadian CBA documentation and understanding Daily Advisor Call Sell-side diligence activity, data room organization and population May & Scofield visit to the Port Huron facility Daily Advisor Call Buyer diligence / sell-side diligence activity Data room population and organization C&A Internal plant closure meeting Daily Advisor Call Update call with BBK Diligence activity for buyers Plant closure meeting - on revised schedules Daily Advisor Call Dave Resetar meeting to discuss business transfers Discussion with purchasing on outsourced components to Riverfront Meeting regarding Precision presentation draft Presentation material review Venture presentation preparation Daily Advisor Call Calls to potential buyers Diligence request list for contacted buyers Conference call with Elliot Miller Preparation for Venture industries presentation:Consolidation schedule/Sales file/Product slides Daily Advisor Call Preparation of Venture industries presentation Presentation to Venture industries on Precision Daily Advisor Call Spoke with BBK to update them on buyer progress Follow-up due diligence information for Venture Daily Advisor Call Compiled diligence information for Venture - sales and part information Spoke with purchasing department on outsourced Riverfront business Met with Don Johnson to discuss BOM information Answered follow-up diligence questions for Venture Daily Advisor call Collection of part numbers at each of the Precision plants Development of BOMs for Precision plants May & Scofield follow-up call Diligence collection for Venture, discussion with Warren Brown on outstanding diligence items. Discussion with Ted Lowe from Shanghai Venture diligence questions and schedule review Review of C&A material for buyers Daily advisor call Confirmation of meetings with Venture and customers Venture diligence - bill of materials information Conversation with May & Scofield regarding their bid for Port Huron Revision to sales schedules. Data room uploads. Conversations with Drew Crosier, Dana Drescher and Don Johnson regarding BOM Spoke to Warren Brown to coordinate meetings and due diligence material Worked on revisions to plant part schedule. Coordinated meeting times for Venture to visit Scarborough and Miss.

Hours 0.5 2.0 0.5 2.0 1.5 1.5 0.5 2.0 1.0 1.5 1.5 1.5 1.5 1.0 2.0 1.5 1.5 1.0 0.5 1.5 6.0 0.5 2.1 1.3 1.6 0.5 0.6 2.3 1.6 0.5 0.7 1.2 1.5 2.3 4.0 0.5 1.0 2.2 0.3 4.5 0.5 5.5 4.0 0.5 0.3 1.5 0.5 3.0 1.5 1.5 1.5 0.5 1.5 2.0 0.5 1.5 0.5 0.2 0.3 0.5 0.5 1.0 0.6 0.8 0.8 0.8 1.0

Time Summary Project: C&A Name: Chris Ahn February

Date 2/21/2007 2/21/2007 2/21/2007 2/21/2007 2/21/2007 2/22/2007 2/22/2007 2/22/2007 2/23/2007 2/23/2007 2/23/2007 2/26/2007 2/27/2007 2/27/2007 2/27/2007 2/8/2007 2/28/2007 Total

Activity Description Daily advisor call Coordinattion of Venture meetings Thursday and Friday Diligence on BOM information collection at plants and forwarding of new schedules to Warren and Ted Lowe Management discussions on the Precision group and positioning Forwarding diligence material to Venture Daily advisor call Contacted OEMs on behalf of buyers Reviewed IP information for Precision Group Daily advisor call Contacted OEMs for Venture group Worked through costs associated with shut down of Precision facilities Organized C&A information from Precision - Venture has OE meetings today Daily advisor call Conversation with BBK regarding JVIS GM meeting Conversation with May & Scofield Daily advisor call Spoke with Venture about LOI revisions and forthing coming LOI submission

Hours 0.5 0.9 1.5 1.0 0.6 0.5 1.0 0.3 0.5 0.5 0.5 1.5 0.5 0.8 0.5 0.5 0.8 107.4

Time Summary Project: C&A Month: March Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 141.0 141.0 65,000 461

Time Summary Project: C&A Name: Bob Josifovski March

Date 3/12/2007 3/12/2007 3/12/2007 3/12/2007 3/12/2007 3/12/2007 3/12/2007 3/13/2007 3/13/2007 3/13/2007 3/13/2007 3/13/2007 3/13/2007 3/14/2007 3/14/2007 3/14/2007 3/14/2007 3/14/2007 3/14/2007 3/15/2007 3/15/2007 3/15/2007 3/15/2007 3/15/2007 3/15/2007 3/15/2007 3/15/2007 3/16/2007 3/16/2007 3/16/2007 3/16/2007 3/19/2007 3/19/2007 3/20/2007 3/20/2007 3/20/2007 3/20/2007 3/21/2007 3/21/2007 3/21/2007 3/21/2007 3/21/2007 3/21/2007 3/21/2007 3/22/2007 3/22/2007 3/22/2007 3/22/2007 3/22/2007 3/22/2007 3/22/2007 3/22/2007 3/23/2007 3/23/2007 3/23/2007 3/23/2007 3/23/2007 3/26/2007 3/26/2007 3/26/2007 3/26/2007 3/27/2007 3/27/2007 3/27/2007 3/27/2007 3/27/2007 3/27/2007

Activity Description Meeting with C&A management to discuss status Meeting with HR on UAW agreements in APA Call with Textron finalizing lease matters Work on APA language Lunch Call with FNG Work on APA Schedules Prepare for update call Update call Work on equipment and lease schedule on APA Lunch Discussion on legal and environmental APA disclosures Work on APA language, schedules and discloures Prepare for update call Update call Work on contracts and assignments for APA Work on Textron lease matters Lunch Work on APA Prepare for update call Update call Update with Capstone Work on APA inventory language Lunch Textron lease matters APA inventory matters and language Work on APA and Schedules Prepare for update call Update call APA language APA Schedules U.S. APA and Schedules Open issues matters with FNG Prepare for update call Update call Work on Canadian APA US APA Prepare for update call Update call Work on RT capital matters Work on APA inventory language and matters Lunch Work on legal and environmental disclosures Work on Textron and lease equipment resolution Prepare for update call Update call Update with Capstone Call with FNG Work on HR disclosures for APA Lunch Finalize Textron Lease issue Work on remaining commercial issues with FNG Prepare for update call Update call Work on APA and schedules Lunch Commercial issues with FNG Work on legal disclosures and APA schedules Work on tax disclsures and contract schedules Lunch Work on I.T. schedules and disclosures Prepare for update call Update call Update meetings with C&A management Update with Capstone Commercial issues with FNG Lunch

Hours 0.5 1.0 0.5 2.5 1.0 0.5 4.5 0.5 0.5 3.0 1.0 1.0 4.5 0.5 0.5 2.5 3.5 1.0 2.5 0.5 0.5 0.5 3.0 1.0 1.6 2.3 2.1 0.5 0.5 1.5 2.0 1.5 3.0 0.5 0.5 1.5 2.0 0.5 0.5 1.5 2.0 1.0 2.0 3.0 0.5 0.5 0.5 1.0 2.0 1.0 1.0 4.5 0.5 0.5 3.4 1.0 3.1 2.5 4.0 1.0 3.5 0.5 0.5 0.5 1.0 2.0 1.0

Time Summary Project: C&A Name: Bob Josifovski March

Date 3/27/2007 3/27/2007 3/28/2007 3/28/2007 3/28/2007 3/28/2007 3/28/2007 3/28/2007 3/28/2007 3/28/2007 3/29/2007 3/29/2007 3/29/2007 3/29/2007 3/29/2007 3/30/2007 3/30/2007 3/30/2007 3/30/2007 3/30/2007 3/30/2007 Total

Activity Description Work on Textron leases and incorporation into APA Work through remaining commercial issues Prepare for update call Update call Work on potential Textron lease for Husky equipment Work on APA and schedules Lunch Work on outstanding commercial issues Work on APA reps Work on APA and schedules Prepare for update call Update call Work on inventory (APA, figures, language) Lunch Work on APA and schedules Prepare for update call Update call Work on I.T. disclosures Work on U.A.W matters Lunch Work on APA and FNG changes to APA

Hours 2.0 3.5 0.5 0.5 2.0 2.5 1.0 2.0 1.5 1.0 0.5 0.5 5.5 1.0 3.0 0.5 0.5 2.8 1.0 1.0 5.2 141.0

Time Summary Project: C&A Month: April Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 212.5 212.5 65,000 306

Time Summary Project: C&A Name: Bob Josifovski Month: April

Date 4/2/2007 4/2/2007 4/2/2007 4/2/2007 4/3/2007 4/3/2007 4/3/2007 4/3/2007 4/3/2007 4/3/2007 4/3/2007 4/4/2007 4/4/2007 4/4/2007 4/4/2007 4/4/2007 4/4/2007 4/4/2007 4/4/2007 4/5/2007 4/5/2007 4/5/2007 4/5/2007 4/5/2007 4/5/2007 4/6/2007 4/6/2007 4/6/2007 4/6/2007 4/6/2007 4/6/2007 4/6/2007 4/9/2007 4/9/2007 4/9/2007 4/9/2007 4/10/2007 4/10/2007 4/10/2007 4/10/2007 4/10/2007 4/10/2007 4/10/2007 4/10/2007 4/11/2007 4/11/2007 4/11/2007 4/11/2007 4/11/2007 4/11/2007 4/12/2007 4/12/2007 4/12/2007 4/12/2007 4/12/2007 4/12/2007 4/12/2007 4/12/2007 4/13/2007 4/13/2007 4/13/2007 4/13/2007 4/13/2007 4/16/2007 4/16/2007 4/16/2007 4/17/2007

Activity Description Update discussion with Management Work on APA and Employee Benefit Issues Lunch Work on APA/Intellectual Property Matters Prepare for update call Update call Work on employee schedules/benefit plan schedules Work on APA schedules Lunch Update call with FNG Work on APA and related schedules Prepare for update call Update call Work on inventory issues in APA and language Call with FNG Lunch Update with management Update with Capstone Work on APA and Schedules Prepare for update call Update call Update with Capstone Work on APA and schedules Lunch Work on Belvidere Union issues and employee schedules Prepare for update call Update call Work on APA - Environmental matters Work on APA - Legal matters Lunch Work on inventory language Work on I.T. information Work on FNG I.T. data requests Lunch Call with Stikeman to discuss Windsor Work on Windsor APA and related matters Prepare for update call Update call Work on Windsor matters Lunch Work on I.T. requests Call with FNG Update with Capstone Work on APA and schedules Prepare for update call Update call Work on Employee requests and schedules Work on APA - inventory language section Lunch Work on APA - Schedules and Annex Prepare for update call Update call Work on I.T. information for FNG Work on management disclosure information Lunch Work on APA and schedules Call with FNG Work on Belvidere union issues Prepare for update call Update call Update with Capstone Work on APA comments received from FNG Lunch Work on FNG APA Comments Lunch Call with all team members to flip APA (Capstone, Kroll, K&E) Prepare for update call

Hours 0.5 3.5 1.0 5.0 0.5 0.5 1.5 2.0 1.0 1.0 4.0 0.5 0.5 2.5 1.0 1.0 0.5 0.5 4.0 0.5 0.5 0.5 3.0 1.0 5.0 0.5 0.5 1.5 2.0 1.0 2.0 2.5 4.0 1.0 0.5 4.5 0.5 0.5 3.5 1.0 1.0 1.0 0.5 2.5 0.5 0.5 1.5 2.0 1.0 5.0 0.5 0.5 2.0 1.5 1.0 1.0 0.5 3.5 0.5 0.5 1.0 8.5 0.5 10.0 1.0 3.0 0.5

Time Summary Project: C&A Name: Bob Josifovski Month: April

Date 4/17/2007 4/17/2007 4/18/2007 4/18/2007 4/18/2007 4/18/2007 4/19/2007 4/19/2007 4/19/2007 4/19/2007 4/19/2007 4/19/2007 4/19/2007 4/20/2007 4/20/2007 4/20/2007 4/20/2007 4/20/2007 4/20/2007 4/20/2007 4/23/2007 4/23/2007 4/23/2007 4/23/2007 4/23/2007 4/24/2007 4/24/2007 4/24/2007 4/24/2007 4/24/2007 4/25/2007 4/25/2007 4/25/2007 4/25/2007 4/25/2007 4/25/2007 4/26/2007 4/26/2007 4/26/2007 4/26/2007 4/26/2007 4/27/2007 4/27/2007 4/27/2007 4/27/2007 4/30/2007 4/30/2007 4/30/2007 4/30/2007

Activity Description Update call Meeting with FNG and Advisors to discuss APA Prepare for update call Update call Work on APA matters that arose in 4/17 FNG Meeting Lunch Prepare for update call Update call Update with Capstone Discussion with FNG on Inventory, CRIB, I.T. matters Update with Capstone and Kroll Lunch Work on list of open issues discussed with FNG Prepare for update call Update call Work on Crib issue Work on Packaging Matters Lunch Work on lease and Glue Pot Matters Work on purchase order matters Meeting with C&A management Update meeting with Kroll Work on APA schedules Lunch Work on revised APA sent from FNG Prepare for update call Update call Work on APA and schedules Lunch Work on FNG counters Prepare for update call Update call Work on APA and schedules Call with FNG Lunch Work on counter proposals to FNG Prepare for update call Update call Work on FNG negotiation Work on open APA schedules Lunch Prepare for update call Update call Work on inventory schedules Work on APA and Schedules Prepare for FNG Negotiation call Meeting with Capstone before FNG call FNG negotiation call Capstone briefing on call

Hours 0.5 10.5 0.5 0.5 9.5 1.0 0.5 0.5 1.0 1.5 1.0 1.0 6.0 0.5 0.5 1.5 2.0 1.0 2.0 2.0 0.5 0.5 3.0 1.0 5.5 0.5 0.5 3.5 1.0 4.5 0.5 0.5 1.5 1.5 1.0 5.5 0.5 0.5 2.0 6.5 1.0 0.5 0.5 1.3 2.2 1.5 1.0 1.6 0.4

Total

212.5

EXHIBIT D

Expense Summary Project: C&A Month: December 2006 - April 2007 Category Airfare Conference Calls/Cell Phone Charges Hotel Meals Mileage Parking Rental Car Total $ $ $ $ $ $ $ $ Total Expenses 354.81 1,684.92 335.27 357.14 940.90 25.00 171.60 3,869.64 Expenses Paid $ $ $ $ $ $ $ $ 354.81 509.53 335.27 357.14 940.90 25.00 171.60 2,694.25 Expenses Due $ $ $ $ $ $ $ $ 1,175.39 1,175.39

Expense Summary Project: C&A Month: December Category Airfare Conference Calls Hotel Meals Mileage Parking Rental Car Total $ Amount 102.88 83.97 50.00 582.00 818.85

Expense Detail Project: C&A Month: December Date 12/8/2006 12/12/2006 12/13/2006 12/14/2006 12/14/2006 12/14/2006 12/28/2006 Total Name K. Heckman B. Josifovski C. Ahn C. Ahn C. Ahn C. Ahn B. Josifovski Description Mileage - round trip to Evart facility Mileage - round trip to Evart facility Meals - Scarborough Mileage - round trip Detroit/Scarborough/Mississauga Hotel - Scarborough Meals - Mississauga Conference call - Exteriors $ Amount 169.75 169.75 22.00 242.50 83.97 28.00 102.88 818.85

Expense Summary Project: C&A Month: January Category Airfare Conference Calls Hotel Meals Mileage Parking Rental Car Total $ Amount 354.81 406.65 251.30 192.47 300.70 25.00 171.60 1,702.53

Expense Detail Project: C&A Month: January Date 1/4/2007 1/5/2007 1/5/2007 1/5/2007 1/8/2007 1/9/2007 1/11/2007 1/16/2007 1/16/2007 1/16/2007 1/16/2007 1/17/2007 1/17/2007 1/26/2007 1/29/2007 1/30/2007 Total Name B. Josifovski K. Heckman K. Heckman K. Heckman B. Josifovski B. Josifovski B. Josifovski C. Ahn C. Ahn C. Ahn C. Ahn C. Ahn C. Ahn B. Josifovski B. Josifovski C. Ahn Description Conference call - Exteriors Airfare - Detroit/Chicago for visit at Belvidere Rental Car - Chicago/Belvidere Parking - Detroit airport Conference call - Exteriors Meals - working dinner Meals - working dinner Conference call - Precision Hotel - Mississauga Meals - Mississauga Meals - Scarbourough Hotel - Scarbourough Mileage - round trip Detroit/Mississauga/Scarbourough Meals - working lunch Conference call - Exteriors Mileage - round trip Detroit/Port Huron $ Amount 113.97 354.81 171.60 25.00 48.64 22.99 40.67 53.33 134.31 15.48 77.12 116.99 242.50 36.21 190.71 58.20 1,702.53

Expense Summary Project: C&A Month: February Category Airfare Conference Calls Hotel Meals Mileage Parking Rental Car Total $ Amount 114.67 58.20 172.87

Expense Detail Project: C&A Month: February Date 2/6/2007 2/10/2007 2/14/2007 Total C. Ahn C. Ahn C. Ahn Name Description Mileage - round trip Detroit/Port Huron Meals - working lunch Meals - working lunch $ Amount 58.20 80.64 34.03 172.87

Expense Summary Project: C&A Month: March Category Conference Calls Cell Phone Charges Total $ Amount 302.24 38.18 340.42

Expense Detail Project: C&A Month: March Date Name Description Amount

3/1/2007 3/7/2007 3/7/2007 3/9/2007 3/10/2007 3/12/2007 3/16/2007 3/19/2007 3/21/2007 3/23/2007 3/1-3/31/2007 Total

B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski

Conference Call Conference Call Conference Call Conference Call Conference Call Conference Call Conference Call Conference Call Conference Call Conference Call Cell Phone Calls

27.86 39.36 7.60 26.87 16.02 37.96 37.37 35.75 14.54 58.91 38.18 340.42

Expense Summary Project: C&A Month: April Category Conference Calls Cell Phone Charges Total $ Amount 776.97 58.00 834.97

Expense Detail Project: C&A Month: April Date Name Description Amount

4/2/2007 4/16/2007 4/17/2007 4/19/2007 4/23/2007 4/24/2007 4/1-4/30/2007 Total

B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski B. Josifovski

Conference Call Conference Call Conference Call Conference Call Conference Call Conference Call Cell Phone Calls

117.34 18.50 422.99 55.46 46.83 115.85 58.00 834.97

EXHIBIT E

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

ORDER GRANTING FIRST INTERIM FEE APPLICATION OF BERINGEA LLC FOR ALLOWANCE OF FEES AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS INVESTMENT BANKER IN CONNECTION WITH THE SALES OF CERTAIN ASSETS OF THE DEBTORS PLASTICS BUSINESSES FOR THE PERIOD OF DECEMBER 8, 2006 THROUGH APRIL 30, 2007 This matter having come before the court upon the first interim application (the Application) of Beringea LLC requesting allowance, on an interim basis, of fees in the amount of $328,500.00 and reimbursement of expenses in the amount of $3,869.64 for services rendered from

1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 0555976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 0555932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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December 8, 2006 through April 30, 2007 as investment bankers for the sale of certain plastics businesses of the above-captioned debtors (the Debtors); notice having been sent to all parties in interest; no objections having been received or filed, and a certification so stating having been filed with the Court; the Court having considered the Application, and being duly advised in the premises; now, therefore, IT IS ORDERED that Beringea LLC, investment banker to the Debtors for the sale of certain plastics businesses of the Debtors, is awarded on an interim basis, fees in the amount of $328,500.00 and reimbursement of expenses in the amount of $3,869.64 for services rendered from December 8, 2006 through April 30, 2007. IT IS FURTHER ORDERED that the Debtors are authorized to pay all unpaid amounts due with respect to the fees and expenses set forth in the Application and approved in this Order.

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