Consolidated Manufacturing, Inc., M. P. Long Living Trust, Merl Philip Long, Trustee, Tax Matters Person - Page 12

                                        -12-                                          
               The following tables show the number of remanufactured                 
          automobile parts produced by Consolidated, the number of such               
          remanufactured automobile parts produced from customer cores, and           
          the number of such remanufactured automobile parts produced from            
          core supplier cores:                                                        
                             1990                                                     
                                               Total            Total                 
               Type of                        Production      Production              
             Automobile          Total      From Customer      From Core              
             Part            Production     Cores           Supplier Cores            
          Engines            26,864         20,407          6,457                     
          Transmissions      1,549          1,220           329                       
          Crankshafts        22,029         18,004          4,025                     
          Cylinder heads     39,365         30,011          9,354                     
          Small parts        103,537        103,537              -0-                  
                             1991                                                     
                                                Total           Total                 
               Type of                        Production      Production              
             Automobile          Total      From Customer      From Core              
             Part            Production     Cores           Supplier Cores            
          Engines            21,360         15,559          5,801                     
          Transmissions      1,818          1,326           492                       
          Crankshafts        19,942         16,211          3,731                     
          Cylinder heads     34,785         25,047          9,738                     
          Small parts        91,286         91,286               -0-                  
               Consolidated's Sale of Remanufactured                                  
               Automobile Parts and Acquisition of Customer Cores                     
               Consistent with standard and customary practice in the                 
          automobile parts remanufacturing industry, Consolidated sold each           
          remanufactured automobile part for, and each of its customers was           
          obligated to pay, an amount (remanufactured automobile part sales           
          price) that consisted of an exchange amount and a core amount.              
          The remanufactured automobile part sales price was determined by            





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