Please fill the sheet on Contribution Calculations using assumptions mentioned at the bottom of the sheet.

Team Member Names F-15

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Cottle-Taylor India Contribution Calculations Under Three Scenarios

2009 Cottle 2009 Cottle 2009 Patel Patel

Unit Selling Total $ Gross Total $ 2010E Unit 2010E
Products Sales Price Sales Margin Contribution Sales (a) Revenue (b)
(Millions) ($) ($ Millions) % ($ Millions) (Millions) ($ Millions)
Low-end Manual
Complete 230.6 $ 0.15 $ 34.59 47% 16.3 276.7 49.8
Sensitooth 29.9 $ 0.18 $ 5.38 50% 2.7 35.9 7.8
Fresh Gum 15 $ 0.18 $ 2.70 48% 1.3 18.0 3.9
Surround 9 $ 0.19 $ 1.71 47% 0.8 9.7 2.2
Kidsie 15 $ 0.12 $ 1.80 48% 0.9 16.2 2.3
Total 299.5 46.2 356.5 66.0

Mid-Range Manual
Zagger 34.4 $ 0.29 $ 10.12 40% 4.0 43.0 15.2
Directionflex 8.6 $ 0.53 $ 4.58 52% 2.4 10.8 6.9
Total 43.0 14.7 53.8 22.0

Battery Operated
Swirl Brush 1.5 $ 6.40 $ 9.91 40% 4.0 1.7 13.1
Refills 0.2 $ 0.56 $ 0.10 60% 0.1 0.2 0.1
Total 1.7 10.0 1.9 13.2

TOTAL 344.2 70.9 32.4 412.2 101.3

Assumptions
(a) Patel's 20% unit increase assumes the following unit growth rates: Low End: Complete/Sensitooth Fresh Gum (20%), Surro
(b) Both Patel's and Lang's forecasts assume a 20% increase in selling price.
(c) Lang's 29% unit increase assumes the following unit growth rates by category: Low-end (16%), Mid-range (120%), Battery-
(d) Assumes the India 344 million unit sales were distributed according to the Thailand product mix
 Patel Lang Lang Lang "Thailand" "Thailand" "Thailand"
2010E 2010E Unit 2010E 2010E Sales Mix Sales Mix Sales Mix
Contribution (b) Sales (c) Revenue (c) Contribution (c) Units (d) Revenue (d) Contribution (d)
($ Millions) (Millions) ($ Millions) ($ Millions) (Millions) ($ Millions) ($ Millions)

23.4 267.5 48.1 22.6 185.5 27.8 13.1

3.9 34.7 7.5 3.7 24.1 4.3 2.2
1.9 17.4 3.8 1.8 12.1 2.2 1.0
1.0 10.4 2.4 1.1 7.2 1.4 0.6
1.1 17.4 2.5 1.2 12.1 1.4 0.7
347.4 64.3 241.0 37.2

6.1 75.7 26.7 10.7 68.8 20.2 8.1

3.6 18.9 12.1 6.3 17.2 9.2 4.8
94.7 38.8 86.1 29.4

5.2 1.9 14.9 5.9 15.5 99.1 39.6

0.1 0.2 0.1 0.1 1.7 1.0 0.6
2.2 15.0 17.2 100.1

444.2 118.1 344.2 166.6

sitooth Fresh Gum (20%), Surround/Kidsie (8%), Mid-range (25%), Battery-Operated (10%).

%), Mid-range (120%), Battery-Operated (25%).