Exhibit 2: 2009 Reconciliation of traditional cost system to new cost system (000 in

Euros)
Traditional Transferred

Material 80,483

Material-Related Overhead 4,599

Labor 27,594
Production-Related 91,980
Overhead
Manufacturing Costa 204,656(74%)
Engineering Costs 9,198 4,829
Tooling Costs 17,246 0

Administrative Costs 45,990 20,696

Support Related Costa 72,434(26%)b 25,524(9%)

Order Processing Cost 10,578

Special Components Cost 14,947
Total Cost 277,090 0
aPercent of Total Cost
bThis corresponds to the 26% labelled support-related overhead on page 2.

Exhibit 3: Manufacturing Costs for Five Motor Orders

A
1
Cost of Base Motor EUR 233.0
Cost of All special components2 30.4
# of different types of special components per motor 1
# of Motors ordered 1

Notes:
The cost of the base motor and of each special component were calculated using the traditional cost system but with the new
smaller support related cost pool. The order processing and special component related overhead costs were then added.
1Cost of base motor
Material 69.0
Material related OH 4.00
Direct Labour 27.00
Production related OH 90.00
Support related overheada

a Excludes order processing and special components costs

b Different types of special components are assumed to have same cost of Eur30.4 (for illustrative purposes)
Process Oriented Direct Material

80,483 Direct labour

4,599 Material Overheads 6% of material cost

27,594 Production Overheads direct labour
91,980 Support related Overheads 35% of other manufacturing costs
Total cost
204,656(74%)
4,369
17,246

25,295

46,910(17%)

10,578
14,947
277,090

B C D E

EUR 233.0 EUR 233.0 EUR 233.0 EUR 233.0

60.7 91.1 151.8 303.5
2 3 5 10
1 1 1 1

2Cost of special componentsb

Material 9.2
Material related OH 1.00
Direct Labour 3.00
Production related OH 11.00
EUR 189.3 EUR 24.7
 44 Support related overheada 6
EUR 233.0 EUR 30.4
 Old System
A B C D E
78 87 97 115 161

30 33 36 42 57

5 5 6 7 10
100 110 120 140 190
75 82 90 106 146
287 318 349 410 564
 New System

Activity Cost pools Pool cost Pool driver Driver total Pool rate
# of different types of special
Order Processing Cost 10,578,000 components 30,000 352.6000
# production orders & requistion
Special Components Cost 14,947,000 (special components) 325,000 45.9908
Total Cost 25,525,000

A B C D
1
Cost of Base Motor (per motor) 233.00 233.00 233.00 233.00
Cost of All special
components (per motor) 30.40 60.70 91.10 151.80
Costs of order processing
(per types of component) 352.600 705.200 1057.800 1763.000

Costs of special
components (per
requistion) 45.991 91.982 137.972 229.954
Total Cost 661.990769230769 ### ### ###
 unique pro10 000
special co 30000
0rders 65625

total comp 1000000

#motors 630,000
custom mot 567000

233.00

303.50

3526.000

459.908
###
 Old System
Orders
Units A B C D E Units
1 287 318 349 410 564 1
10 2,874 3,181 3,488 4,103 5,638 10
20 5,748 6,362 6,977 8,205 11,277 20
100 28,740 31,812 34,883 41,027 56,384 100

Units
1
10
20
100
 New System
Orders
A B C D E
662 1,091 1,520 2,378 4,522
6,620 10,909 15,199 23,778 45,224
13,240 21,818 30,397 47,555 90,448
66,199 109,088 151,987 237,775 452,241

A B C D E
662 1,091 1,520 2,378 4,522
3,033 3,734 4,437 5,841 9,351
5,667 6,671 7,678 9,689 14,716
26,739 30,167 33,606 40,473 57,636