Capital Cost Estimate. Feasibility Study - Laterite Treatment Plant in Becancour, QC. Submitted to. Nichromet Extraction.

Capital Cost Estimate Feasibility Study - Laterite Treatment Plant in Becancour, QC Submitted to Nichromet Extraction O/Ref : 47812-300 June 26, 2008

Capital Cost Estimate Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 Submitted to Nichromet Extraction June 26, 2008 Prepared by: Yves Roussel, ing. Sylvain Boucher, ing. Marc Bilodeau, ing.

Table of Contents List of Tables... ii List of Appendixes... ii 1. Introduction... 1 1.1 Background... 1 2. Basis for Estimation... 2 3. Methodology... 3 3.1 Basis for Process... 3 3.2 Site Review... 3 3.3 Estimation Assumptions...4 3.3.1 Mechanical... 4 3.3.2 Electrical/instrumentation/control... 4 4. Estimation Results... 5 4.1 Direct Costs... 7 4.2 Indirect Costs... 7 5. Comments on Other Cost Elements... 8 5.1 Becancour Facilities... 8 5.2 Equipment... 8 5.3 Labour for Construction... 8 5.4 Refurbishing and Commissioning... 9 5.5 Start-up... 9 5.6 Exclusions...10 6. Summary...11 Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 i Capital Cost Estimate June 26, 2008

List of Tables Table 1: Estimation Summary- 5 t/hr Plant Becancour... 6 List of Appendixes Appendix A: Process Flow Diagrams Appendix B: Global Budget for the Construction of a 5-t/hr Plant in Becancour Appendix C: Estimation- 5 t/hr Becancour plant Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 ii Capital Cost Estimate June 26, 2008

1. Introduction 1.1 Background Nichromet Extraction (hereafter NICHROMET) has established in Thetford Mines, Québec, a pilot plant, at a scale of 1 t/hr, in order to validate a proprietary process for the extraction, from various mineral sources, of valuable metallic compounds, such as nickel and magnesium chlorides, as well as for the production of fertilizers, such as magnesium and potassium sulphate (SOPM). More precisely, minerals such as serpentine tailings and lateritic ores were tested in this pilot plant unit over the past few months. Roche Ltd, Consulting Group (hereafter ROCHE) was selected by NICHROMET, in October 2007, to conduct a feasibility study and an exploratory market study of their project to establish a demonstration plant in the province of Québec, using the same process. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 1 Capital Cost Estimate June 26, 2008

2. Basis for Estimation The present capital cost estimate applies to the implementation of the NICHROMET extraction process, within an existing industrial facility located in Becancour, Québec. The selected site consists of industrial buildings and equipment of a former magnesium producer, Norsk Hydro Canada. The nature of NICHROMET s process (hydrochloric acid route) to be implemented presents significant similarities with the one established by the former owner. This is allowing the reutilization of some equipment still present on the selected site. Basis assumptions for the establishment and the capital cost estimate of the NICHROMET process at that site are: 1. Lateritic ore received by boat (ground and dried). Plant treatment capacity is 5 t/hr of this mineral. 2. Construction period of 9 months. 3. Start-up and commissioning period of 6 months total. 4. Receiving and shipping by truck (connection to railway track postponed). 5. Steam provided by TCE via existing pipe rack passing nearby selected buildings. 6. Laboratory equipment recovered from pilot plant. 7. Existing underground piping not dismantled on whole site. Effluent treatment and settling pound considered accessible to NICHROMET. 8. KCl received in bulk by truck. 9. All new motors will be reconditioned motors (rewinded). 10. NICHROMET s own personnel used to carry out 30% of the required works (in terms of hours not value) at an hourly rate of $32 including fringe benefits. 11. US and Canadian dollars at par for equipment purchased in USA. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 2 Capital Cost Estimate June 26, 2008

3. Methodology 3.1 Basis for Process The facilities under the scope of this evaluation are defined within the process flow diagrams provided in Appendix A. These PFD s were issued by NICHROMET and represent a scale-up of their pilot plant process adapted to the selected Becancour site. They also reflect NICHROMET s will to optimize reutilization of existing buildings and equipment, whenever possible. These PFD s are classified under the following designations: PFD-01 Production of HCL PFD-02 MgO PFD-03 H 2 S0 4 PFD-04 KCl PFD-05 HCl Liquid PFD-06 SOPM PFD-07 MgCl 2 PFD-08 Steam PFD-09 Compressed air PFD-11 Process water PFD-12 Effluent PFD-13 Cooling water PFD-14 Brine PFD-15 Lateritic ore handling 3.2 Site Review The proposed site for the implementation of the plant was visited and surveyed by ROCHE and NICHROMET. General guidelines for the layout establishment that were given by NICHROMET at this time were used by ROCHE in its estimation. At the request of our client, this evaluation is based on the following principles: Reuse as much as possible existing equipment on selected site. Any cost for reconditioning, recalibrating and restarting existing equipment considered as is on site, whether mechanical or electrical, to be covered under the Refurbishing and Commissioning budget (refer to section 5 on other cost elements); Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 3 Capital Cost Estimate June 26, 2008

Evaluate missing equipment cost on the basis of refurbished equipment purchase whenever possible and available on today s refurbished equipment market; Evaluation for any required additional motors based on use of rewinded motors. 3.3 Estimation Assumptions 3.3.1 Mechanical Our estimation technique consisted in breaking down construction works required using the PFD s. Two main operating areas were defined: the leaching plant and the HCl/SOPM production area. Complementary to these areas are raw material handling facilities and storage area for process materials (sulphuric acid, potash, magnesium oxide) and products (nickel chloride, SOPM, magnesium chloride). In the case of the leaching plant, where the proportion of existing equipment reutilization is the highest, estimation elements are more easily determined from a better definition of the required modifications and adaptations of existing equipment. For the HCl and SOPM production area, since the proportion of existing equipment reutilization is lower, evaluations are more based on a preliminary layout and estimated construction costs, and associated adaptations/modifications are to the best of our current knowledge. Nevertheless, we believe that necessary provisions are included. Further detailed engineering will of course precise these issues and capital cost is to be reviewed and confirmed accordingly at further project stages. As mentioned in the previous section, whenever possible refurbished equipment is considered, unless found non-economic due to additional cost of adaptation/modification that such refurbished equipment would induce. Finally, estimation assumes no overtime during the construction period, no winter conditions and that no pension fees are paid to the required personnel, assuming that local trade manpower will be available for the whole duration of the construction period. 3.3.2 Electrical/instrumentation/control Our estimate assumption was also the utilization of refurbished and reconditioned material whenever possible (starters, push-button stations, cable trays, etc.). For cables and instruments, unless they were pointed out as existing by NICHROMET, new material was considered. For control systems, the assumption was the purchase of two new process controllers, one for each of the main operation buildings. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 4 Capital Cost Estimate June 26, 2008

4. Estimation Results The table below summarizes the cost by various disciplines to implement the NICHROMET process, at the selected industrial site of Becancour and as per the process flow diagrams mentioned earlier. These costs should be considered as budgetary and therefore refinement must be expected at a further detailed engineering phase. The present estimation accuracy is evaluated at ±20% and stands for the current level of process definition. During the detailed engineering phase, the present process configuration should be maintained and evolve in detail not in complexity, unless the economic impact of any add-ons is thoroughly evaluated and confirmed to remain within the accuracy level of the present figures. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 5 Capital Cost Estimate June 26, 2008

Table 1: Estimation Summary- 5 t/hr Plant Becancour PRELIMINARY ESTIMATION - SUMMARY - 5 Tons/hr Becancour plant Projet #: 47812-300 Client: Nicromet extraction inc. Niveau d'estimation Document #: - Budgetary ± 20% Date: 2008-06-26 Project manager: David Lemieux Detail ± 10% Révision: 26-juin-08 DESCRIPTION Direct purchases Material Labour TOTAL $ $ $ M.-H. Total $ DIRECT COSTS WBS.0101 Civil 189 800 $ 8 108 $ 34 466 $ 460 232 373 $ WBS.0201 Structure 12 000 $ 124 028 $ 187 347 $ 2 498 323 374 $ WBS.0301 Building 224 370 $ 21 620 $ 50 405 $ 672 296 395 $ WBS.0401 Mechanical equipement 3 690 060 $ 95 508 $ 567 077 $ 7 561 4 352 644 $ WBS.0501 Piping 801 050 $ 582 878 $ 1 024 455 $ 13 659 2 408 382 $ WBS.0601 Electricity 284 290 $ 169 579 $ 363 849 $ 4 851 817 718 $ WBS.0701 Instrumentation 245 800 $ 80 926 $ 161 276 $ 2 150 488 002 $ WBS.0801 Insulation & painting - $ 64 688 $ 331 028 $ 4 414 395 715 $ WBS.0901 Laboratory & safety Total direct costs 5 447 370 $ 1 147 332 $ 2 719 900 $ 36 265 9 314 602 $ INDIRECT COSTS WBS.1801 Preliminary engineering 0,0% - $ - - $ WBS.1802 Detail engineering 0,0% - $ - - $ WBS.1803 Inspection 0,6% 52 725 $ 703 52 725 $ WBS.1804 Field coordination 0,7% 65 175 $ 869 65 175 $ WBS.1809 Safety 0,3% 30 000 $ 400 30 000 $ WBS.1807 PSSR 0,0% - $ - - $ WBS.1901 Others 0,0% - $ - - $ % vs total direct costs Total indirect costs 2% 147 900 $ 1 972 147 900 $ TOTAL DIRECT COST & INDIRECT 5 447 370 $ 1 147 332 $ 2 867 800 $ 38 237 9 462 502 $ Other expenses General expenses 0,0% - $ Transport 0,0% - $ Insurances 0,0% - $ Custom expenses 0,0% - $ WBS.1201 Permit 0,0% - $ WBS.98 Contingencies 0,0% - $ % vs total direct & indirect costs Total other expenses 0% - $ TOTAL, Taxes and corporatif costs excluded 9 462 510 $ Prepared by: Y. Roussel Denis Labrecque Date: 2008-06-26 Verified by: M. Bilodeau Sylvain Boucher Date: 2008-06-26 Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 6 Capital Cost Estimate June 26, 2008

4.1 Direct Costs The total direct costs for the construction and implementation of NICHROMET s process at the selected Becancour site amounts to $9.3 M CA. The main cost elements are mechanical/piping and electricity, which account for about 80% of the direct costs. Of this amount, about $5.5 M CA is allocated to equipment purchases, mostly as refurbished machinery, allowing maintaining the required investment at a fairly low level, significantly lower than new equipment. Labour rate used for most of the construction works is $65 per hour before administration / profit and general fees (respectively 10% and 5%), slightly below the current average Quebec industrial market. This difference can be explained by the fact that NICHROMET intends to negotiate a long-term relationship with the selected contractors and try to optimize the works performed outside the construction decree. Note that any variation of ± $5 in the hourly rate translates into a corresponding variation of ± $190,000 in the labour cost. 4.2 Indirect Costs Very few indirect costs are included and mostly pertain to the inspection required for any existing and used material and equipment, field and safety coordination during construction phase. It is therefore assumed that construction management is fully under NICHROMET s direction. Cost for such management is included in the consolidated budget for the plant implementation. This budget is reviewed and discussed in the next chapter. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 7 Capital Cost Estimate June 26, 2008

5. Comments on Other Cost Elements Appendix B presents the global construction budget and all its various cost elements (complete breakdown) that should be incurred for the implementation of NICHROMET s process, i.e. the treatment of 5 t/hr of lateritic ores, at the selected site of Bécancour. 5.1 Becancour Facilities The amount set forth represents the options in favour of NICHROMET to acquire the selected site, buildings and relevant equipment. These figures were given to ROCHE by NICHROMET. 5.2 Equipment This amount represents the estimation carried out by ROCHE s personnel for the purchase of missing equipment, from the refurbished machinery market. It also covers the cost of installation of such equipment as well as any modification required to existing ones to fit into NICHROMET s process. On the counterpart, any cost for maintenance or upgrade of existing equipments is covered under the refurbishing/commissioning section. 5.3 Labour for Construction This section includes the labour cost of the various disciplines needed to install and adapt all the purchased equipment, as well as to modify the existing ones in order to run NICHROMET s process at the selected facilities. For a certain portion of the works (30%), we assumed the use of NICHROMET s personnel to carry them out, as an example in the leaching plant, where the works can be more readily associated to maintenance than construction. This would allow NICHROMET to use its own personnel, at a much lower hourly rate ($32) than regular construction trades. Labour cost reduction is therefore an estimate of the gain in using NICHROMET s personnel to reduce construction labour requirements, by assigning this personnel to labour tasks evaluated in the estimate. This is of course assuming excellent planning of the work on the site insuring that work carried on by NICHROMET s personnel is effectively reducing the estimated workload. Furthermore, the establishment of a good strategy with regard to the organization, along with experienced contractors in the industrial field, of the whole construction site is of significant importance, in order to insure maintenance of good relations with union representatives of the required trades in the full respect of Quebec labour laws and construction collective agreements. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 8 Capital Cost Estimate June 26, 2008

All the detailed design engineering for the implementation of the process in the selected facilities will be performed internally by the NICHROMET personnel. The cost of internal engineering represents the salaries of the required staff fully dedicated to this project during the design period, for a total amount of $690,000. Therefore, no amount has been allocated to external engineering performed by an outside firm. Note that a total ratio of about 6.9% of project value (estimated here at about $10 M) in engineering is then considered, compared to an industrial standard ranging between 10 and 12% but taking into account the reduced hourly rates for internal engineering and that a lot of existing drawings will come along with the purchase of the Becancour facilities. ROCHE considers this cost to be slightly optimistic. Finally, the element construction management and administration is the allocation of NICHROMET s personnel dedicated full time on the construction management and purchasing aspects of the project, for a total amount of $420,000. Then the ratio for the total allocation for construction management, purchasing, field coordination/supervision, safety, inspection and administration is brought to about 6.4% of the project value, representing more or less the ratio normally encountered in the industry. 5.4 Refurbishing and Commissioning This section covers the costs of manpower for three months and material necessary to repair and recondition existing equipment acquired within the selected site. Since this equipment were left without maintenance for over 18 months, these costs needs to be forecasted. The purchase of Norsk Hydro s spare parts inventory associated with such equipment, as well as the utilization of NICHROMET s personnel will also contribute to maintain such refurbishing costs to a reasonable level. 5.5 Start-up This section includes the manpower material necessary to initiate the production over a period of three months. The amount of $930,000 represents one month of the main raw materials (sulphuric acid, potash, magnesia and ore) at 50% capacity and current market prices. For the lateritic ore requirements, no acquisition cost is presently forecasted since a partnership is assumed with the ore supplier. Only transport cost from overseas deposit to Quebec is considered at $75 /ton. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 9 Capital Cost Estimate June 26, 2008

5.6 Exclusions The following elements are not included in the consolidated budget presented below: Financial cost to support initial finished products inventory and accounts receivable; Initial operating costs during commissioning/start-up; Personnel training fees; Any legal, marketing and financial costs associated with the project implementation; Modifications to existing buildings beyond some emergency repairs ($20,000) included in the refurbishing budget. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 10 Capital Cost Estimate June 26, 2008

6. Summary The total budget for the implementation of the NICHROMET s process at the Becancour existing facility to treat 5 t/hr of lateritic ore is estimated to $20.3 M CA. Such investment is based on NICHROMET s approach to reuse as much as possible refurbished equipment in the establishment of their production units. This significantly reduces the required investment. NICHROMET has in the past demonstrated its ability to manage a project based on the maximum reutilization of refurbished material. The present project is estimated on this basis set forth by NICHROMET. ROCHE is confident that this estimation represents as of June 2008 the correct amount of capital to invest to achieve the desired process as documented into the PFD s and by using NICHROMET s approach of close management and acquisition / adaptation of refurbished equipment. However, due to the significant size of the investment considered, while progressing further in detailing this future plant, regular reviews of this capital cost estimate are recommended during the next stages of the project to insure that the overall investment is continuously maintained within the target limits. Nichromet Extraction Feasibility Study - Laterite Treatment Plant in Becancour, QC O/Ref : 47812-300 11 Capital Cost Estimate June 26, 2008

Appendix A Process Flow Diagrams

To ATM Sector 40 Exhaust fan Water ref. 11 C-17-- Exhaust fan K41001 ( _;550 ; _; 59) ( _;550 ; _; 59) C-15-- K41002 Tail scrubber ( _; _;5 ;59 ) C41003 Water ref. 11 HCl 21% from leach reactor gas scrubber sector 20 ( _; _;5 ;_) intermitent flow ref. 05 P C41005 Safety scrubber P HCl 21% from leach reactor gas scrubber sector 20 intermitent flow ref. 05 Tail scrubber Water ref. 11 ( _; _;5 ;_) ( _; _;5 ;59 ) C41004 21% HCl ( _; _;5 ;_) C41001 Absorber Cooling water to cooling tower ref. 13 Y41009 K41003 Safety scubber exhaust fan Cooling water to cooling tower Y41012 ref. 13 Absorber C41002 21% HCl ( _; _;5 ;_) ( _ ;600; _ ; 40) Cooling water from cooling tower ref. 13 To ATM Y41010 Y41011 Y41001 Y41002 Y41003 Y41004 (_;830;_ ;320) (_;830;_ ;320) A41001 A41002 To ATM A41003 A41004 Cooling water from cooling tower ref. 13 To ATM ( _ ;600; _ ; 40) HCl 32% down to HCl collecting tanks by gravity ref. 05 (T/h;CFM;GPM; F) Rupture disc Y41005 Compressed air ref. 09 T 3000 gal. glass lined reactor 1 Condensate ref. 08-20" P H2O Steam 150 psig ref. 08 Y41006 Y41007 Rupture disc -20" P T T -20" P -20" P H2O H2O H2O 3000 gal. glass lined reactor 2 Compressed air ref. 09 3000 gal. glass lined reactor 3 Water ref. 11 T 3000 gal. glass lined reactor 4 R41001 R41002 R41003 R41004 Condensate ref. 08 Steam 150 psig ref. 08 Condensate ref. 08 Steam 150 psig ref. 08 (0,5; _ ; _ ; _) Condensate ref. 08 TITRE Rupture disc Y41008 (3,2; _ ; _ ; _) (3,2; _; _; _) Water ref. 11 (0,5; _ ; _ ; _) (0,5; _ ; _ ; _) Compressed air re. 09 # DE DESSIN REALISE PAR Steam 150 psig ref. 08 (0,5; _ ; _ ; _) 01 PRODUCTION HCL FRANÇOIS LAROUCHE HCl 32% down to HCl collecting tanks by gravity ref. 05 PAGE DATE DE MODIFICATION 2008-06-19 1 SUR 1

Sector 20 Fe precipitation To atm Overhead crane Sector 30 Y22002 A21402 Water ref. 11 (_;22;_) Water ref. 11 A22001 F22001 (5;_;_) MgO baghouse collector MgO giant bag N32001 LT ph 2 T21402 LT MgO slurry mixing tank Load cell MgO bin Load cell Compressed air ref. 09 (_;90;_) P22001 T22001 Y22001 M32001 Pneumatic system Compressed air ref. 09 Pipe rack Y42005 Sector 40 MgO baghouse collector F42001 To atm Loading time: 20 min (6,8;_;_) A42001 From SOPM filtration brine holding tank ref. 06 (_;30;_) A41001 A41002 A41003 A41004 Y42001 Y42002 Y42003 Y42004 Water ref. 11 Reactor 1 Reactor 2 Reactor 3 Reactor 4 LT MgO slurry mixing tank Load cell R41001 R41002 R41003 R41004 T42001 (_;90;_) (T/h;GPM; F) P42001 # DE DESSIN 02 TITRE MGO PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-17

Sector 50 H 2 SO 4 100 000 gal H 2 SO 4 holding tank (_;66; 70) insulated piping T53001 P53001 F Sector 40 Loading time: 10 min A41001 Y43001 Y43002 A41002 A41003 Y43003 A41004 Y43004 (_;66;_) (_;66;_) (_;66;_) (_;66;_) Reactor 1 Reactor 2 Reactor 3 Reactor 4 R41001 R41002 R41003 R41004 (T/h;GPM; F) # DE DESSIN 03 TITRE H2SO4 PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-17

Sector 30 KCl silo 1 60 T KCl silo 2 60 T N34002A N34002B M34004 M34005 M34003 (2,5; _ ; ; _ ) (2,5; _ ; ) M34001 Pneumatic system Compressed air ref. 09 Y44003 Y44004 Sector 40 KCl To atm baghouse collector F44001 (1,25; _ ;_ ) To atm KCl baghouse collector (1,25; _ ;_ ) F44002 (5; _ ; _ ) Rotary valve X44001 Y distributor KCl bin 600 gal N44001 Gate Y44001 Screw conveyor Y distributor KCl bin 600 gal N44002 GateY44002 A41001 A41002 (5; _ ; _ ) (5; _ ; _ ) A41003 A41004 (5; _ ; _ ) M44001 M44002 M44003 M44004 Load cell Rotary Rotary Screw conveyor Rotary valve valve valve X44002 X44003 X44004 Loading time: 15 min Reactor 1 Reactor 2 Reactor 3 Reactor 4 R41001 R41002 R41003 R41004 ( _;3 ; _ ) ( _;3 ; _ ) ( _;3 ; _ ) ( _;3 ; _ ) (T/h;GPM, F) SOPM to cooling tank ref. 06 # DE DESSIN 04 TITRE KCL PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-17

Sector 20 To ATM Vacuum fan K25001A HCl 32% from HCl gas circuit ref. 01 Vent C25001 Vacuum fan K25001B A21401 A21402 Scrubber Sector 40 (_; 150 ; 160) LT HCl 32% holding tank (_ ;25 ;_ ) 28 400 gal 21 000 gal HCl 32% holding tank LT Steam 15 psi ref. 08 (32,6; _ ;_ ) Leach reactor A R21401 Leach reactor B R21402 ( _ ; 150 ; 160) T25001 21% HCl collecting tank P25001 ( _;5 ;_ ) To HCl gas absorber, sector 40, ref. 01 T45001A T45001B HCl pre-heater (_ ;150; 60) H25001 P45001B # DE DESSIN TITRE 05 (T/h;gpm; F) P45001A Condensate return ref. 08 HCL LIQUID PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-17

MgCl2 30% from holgin tank sector 50 Reactor 1 Ref. # 07 Reactor 2 R41001 Cooling water ref. 13 Water return ref. 13 MgO/SOPM brine from MgO slurry mixing tank sector 40 (6,5;50;180) Ref. # 04 A46001 Cooling tank 4000 gal T46001 Water ref. 11 Compressed air ref. 09 R41002 Diaphragm pump P46001 Reactor 3 SOPM brine from reactors 3 and 4 from sector 40 (6,5;50;180) Reactor 4 Ref. # 04 R41003 R41004 Condensate return ref. 08 (6,5;50;70) Belt filter 4' X 25' -22" Hg vacuum D46001 ( _ ;25 ; _ ) Condensate return ref. 08 (6,5 ; 50 ; 70) Belt filter 4' X 25' F46001 K46003 Pompe à vide NASH Cl2002 Separator -22" Hg vacuum Water ref. 11 F46002 K46004 H46001 Water ref. 11 To ATM H46002 To ATM Steam 15 psi ref. 08 Vibratory conveyor M46001 Natural gas burner (10,5 ; _ ;_ ) 50% solid Steam 15 psi ref.08 Natural gas K46001 Dryer I46001 Exhaust fan K46002 ( 6,5 ;_ ;392) Vibratory conveyor Binder M46005 Pelletizer M46002 To ATM Cyclone L46001 X46001?46001 Dried SOPM bin 2640 gal N46001 Rotary valve Sector 40 Cooling water ref. 13 Water return ref. 13 A46002 Cooling tank 4000 gal T46002 Water ref. 11 Compressed air ref. 09 Diaphragm pump P46002 D46002 Pompe à vide NASH Cl2002 Separator A46003 (2,5 ; 50 ; 70) SOPM < 4mm > 2mm SOPM particle bag to warehouse Double deck sieve First: 4 mm Second: 2mm (6,5; _ ; _) Belt conveyor M46004?46001 < 2mm particle Bucket elevator M46003 ( _ ;25 ; _ ) T46003 Holding tank brine 3000 gal Water ref. 11 # DE DESSIN TITRE 06 SOPM PFD (T/h;gpm; F) To MgO slurry mixing tank ref. 02 ( _ ;25 ; _ ) P46003 REALISE PAR FRANÇOIS LAROUCHE PAGE DATE DE MODIFICATION 2008-06-13 1 SUR 1

Sector 50 ( 0,7 ;3 ;_ ) 28 000 gal LT MgCl 2 30% storage tank 28 000 gal ( _ ;75 ; _ ) T57002A LT MgCl 2 30% storage tank From Mn precipitation sector 20 LT 30 000 gal MgCl 2 10% holding tank T57001 P57002 ( 3,9 ;13 ; _ ) To SOPM reactors Sector 40 T57002B insulated piping Condenser Vacuum pump To ATM P57001 insulated piping insulated piping (7,7; _ ; 217 ) U47001 (7,7; _ ; _ ) Separator Water from cooling tower ref. 13 H47002 Water to cooling tower ref. 13 K47001 Steam at 150 psig Evaporator A41002 A41004 P47001 Condensated water ref. 11 ( _ ;20 ; _ ) A41001 A41003 Steam trap R41001 R41002 SOPM reactors R41003 R41004 (_ ;60 ;70 ) H47003 H47001 T ( _ ;34; _ ) Condensate return ref. 08 # DE DESSIN 07 TITRE MGCL2 PFD REALISE PAR FRANÇOIS LAROUCHE PAGE 1 SUR 1 (T/h;gpm; F) DATE DE MODIFICATION 2008-06-17

TCE condensate return T F (32 000; _ ; 300 ) TCE 450 psig steam Pipe rack PRV 450-150 psig Fflowmeter (supplied by TCE) Desuperheater F (30 600; 150; 460 ) (32 000; 150; 320 ) Water (1380 ; _: 60) ref. 11 H48001 Y48001 Tie-in for rental boiler Y48002 PRV 150-15 psig (3500; 15 ; 250 ) Unit heater (14) 250 lb/unit H48002 to H48015 T Steam trap H46001 F46001 H46002 F46002 Steam trap T Steam trap T (6500; _ ; 200 ) Vent to atm Safety valve Y48003 Vent to atm LP condensate return tank 200 gal T48001 LT P48001 Vent to atm Sector 40 2"1/2 piping to sector 20 (21 800; 150 ; 320 ) (17 000; _ ; _ ) Evaporator MgCl2 H47001 T Steam trap (4800; 150 ; 320 ) 34 gpm A41001 SOPM reactor 1 R41001 A41002 SOPM reactor 2 R41002 A41003 SOPM reactor 3 R41003 A41004 SOPM reactor 4 R41004 Drain Drain Drain Drain Water T T T T Water Water Water ref. 12 ref. 12 ref. 12 ref. 12 Steam trap Steam trap Steam trap Steam trap (4800; _ ; 300 ) (17 000; _ ; 300 ) HP condensate return tank 1000 gal 100 psi V48002 LT Safety valve Y48004 P48002 (3700; 150; 320 ) Y28001 Unit heater (10) 250 lb/unit Sector 20 (3700; _ ; 200 ) PRV 150-15 psig T H28001 to H28010 Steam trap Vent to atm H25001 T # DE DESSIN 08 HCl pre-heater (1200; 15 ; 250 ) Steam trap LP condensate return tank 2000 gal T28001 LT TITRE STEAM PFD REALISE PAR FRANÇOIS LAROUCHE PAGE 1 SUR 1 (lb/hre; psig ; F ) P28001 DATE DE MODIFICATION 2008-06-17

K49001 2" A41002 SOPM reactors A41003 2" Air compressor 250 HP Air 3" dryer 3" 3" 2" A41004 3" Sector 40 instrumentation Sector 50 Sector 50 instrumentation 2" Sector 60 instrumentation R41001 R41002 R41003 R41004 From SOPM cooling tank T46001 ref. 06 P46001 Diaphragm pump From SOPM cooling tank T46002 P46002 ref. 06 Diaphragm pump 3" Sector 60 2" 2" Sector 40 Mn precipitation Fe precipitation A21411 A21412 A21413 A21402 A21403 A21404 Diaphragm pump P21405 3" Sector 20 instrumentation T21411 T21412 T21413 T21402 T21403 T21404 2" Sector 20 MgO pneumatic system KCl pneumatic system M32001 M34001 2" 2" 3" Sector 30 instrumentation # DE DESSIN 09 TITRE COMPRESSED AIR PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 Sector 30 DATE DE MODIFICATION 2008-06-17

Water make-up from Bécancour industrial park Y21101 Y21102 Y21103 Y21104 Y21105 Y21106 Fe precipitation Y21107 Mn precipitation Sector 20 Y21115 A21405 A21407 A21401 Leaching reactors A21402 A22001 A21402 A21403 Y21108 A21404 Y21112 A21411 Y21113 A21412 Y21114 A21413 Water holding tank T21101 LT T21405 Floculant preparation tank Floculation tank T21407 Y21109 IX resin column Leach reactor belt filter R21401 R21402 MgO slurry mixing tank T22001 T21402 P21103 (50;_ ) (50;_ ) T21403 T21404 Leach reactor belt filter T21411 Y21111 Y21110 T21412 T21413 F21403 F21401 High pressure pump F21402 P21101 To drain insulated piping MgCl 2 Condenser ref. 07 H47002 ref. 07 (20;_ ) Y41106 T46003 Holding tank brine Y41113 Y41107 SOPM belt filter F46002 F46001 Y41108 Y41109 A41001 Y41110 A41002 R41002 Y41111 A41003 A41004 R41004 Y41112 MgO slurry mixing tank T42001 Sector 40 P41101 R41001 R41003 Desuperheater H48001 (gpm; F) Y41101 Tail scrubber C41003 Y41102 Y41104 Tail scrubber C41004 Y41103 C41005 Safety scrubber Y41105 A46001 SOPM cooling tank T46001 A46002 T46002 Y41114 SOPM reactors # DE DESSIN 11 TITRE PROCESS WATER PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-17

To St-Lawrence river Sector 90 Sector 20 IX resin column Leaching reactor Mn precipitation Fe precipitation Floor drain sector 20 Under-river tunnel A21401 A21402 A22001 A22004 A22003 A22002 MgO slurry mixing tank T22004 T22003 T22002 R21401 R21402 T22001 Waste water pond (existing) Neutralisation tank (existing) T91201 SOPM belt filter A41002 SOPM reactors A41004 Sector 40 F46001 P91201 A41001 A41003 Floor drain sector 40 F46002 R41002 R41004 MgO slurry mixing tank T42001 Sector 50 R41001 R41003 LT 28 000 gal MgCl 2 30% storage tank T57002A LT 28 000 gal MgCl 2 30% storage tank T57002B Floor drain sector 40 A46001 T46001 SOPM cooling tank A46002 T46002 # DE DESSIN TITRE REALISE PAR 12 EFFLUENT PFD PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-10

(175; _ ) HCl absorber (111; _ ) HCl absorber A46001 SOPM cooling tank A46002 C41002 (55; _ ) (55; _ ) C41001 T46001 T46002 (100; _ ) MgCl 2 Condenser H47002 insulated piping (385; 86 ) H41301 Cooling tower Cooling tower water holding tank 3000 gal (385; 40 ) insulated piping T41301 insulated piping P41301 Sector 40 (GPM; F ) # DE DESSIN 13 TITRE COOLING WATER PFD REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-17

(18;72 ;_; _) HCl 2N NiCl 2 Precipitated iron oxide stock pile Rinse H 2 O to process water ref. 11 To ATM Vendor package ion exchange module T21409 (3,4; _ ; 20 ; _) M21402 Pompe à vide NASH Cl2002 P21406 (2,7; 9 ; 4 ; _) K21403 Transfert tank 8500 gal P21407 (_; 72 ; _ ; _) Belt filter Buffer tank T21408 HCl 2.5 F21402 D21403 Water ref. 11 (17,9; 72 ;_ ; _) Water ref. 11 T21410 P21408 P21412 (21; 80 ; _ ; _) D21404 P21413 Mn precipitation reaction time: 3 hrs LT A21412 LT LT A21413 ph 2 T21413 A21405 Flocculant bags (0,002;_ ; 100 ; _) (1,3; 6 ; _ ; _) Diaphragm pump P21405 ph 2 T21412 P21403 LT Water ref. 11 (7,6; 33 ; _ ; _) P21409 T21405 A21404 ph 2 T21404 A21407 Floculation tank T21407 A21411 ph 2 T21411 (1,3; 6 ; _ ; _) Water ref. 11 A21403 LT 5600 gal Compressed air ref. 09 Flocculant bags ph 2 T21403 (1,8; 8 ; _ ; 50) MgO slurry from MgO slurry mixing tank ref. 02 LT Compressed air ref. 09 P21404 Lime (0,04;_ ;_ ; _) A21402 5600 gal ph 2 T21402 Compressed air ref. 09 Y21401 Compressed air ref. 09 Laterite 32% HCl from pre-heater ref. 05 MgCl 2 10% to holding Flocculant tank sector 50 bags (0,5; _ ; _ ; 80) ref. 07 (_; 75 ;_ ; _) F21403 Filter press 5600 gal M21403 Fe precipitation reaction time: 6 hrs (T/h;gpm ; %S ; F) P21401A P21401B Water ref. 11 Residual mud (6,5; _ ; _ ; 180) ( 0,4; _ ;_ ; _) Belt conveyor (6,5; _ ; 50 ; 20) M21401 Buffer tank T21401 A21401 Leach reactor 1 R21401 (5; _ ; 25 ; 100) Water ref. 11 Belt filter (10,5; 38;_ ; 50) # DE DESSIN TITRE Y21402 F21401 REALISE PAR Loading time: 15 min Vent to scrubber ref. 05 Reaction time: 60 min P21410 P21411 (12; _ ; 25 ; 180) D21401 14 BRINE PFD FRANÇOIS LAROUCHE A21402 Leach reactor 2 R21402 Belt rinse H 2 O to process water ref. 11 D21402 Water ref. 11 K21401 Pompe à vide NASH Cl2002 PAGE DATE DE MODIFICATION 2008-06-27 Sector 20 Y21403 To ATM 1 SUR 1

M11502 Grizzly Laterite stock pile N11502 N11503 A21401 M11505 M11506 A21402 X11501 X11502 Leach reactor 1 Leach reactor 2 R21401 R21402 Bucket elevator (20; _ ; _) M11503 Vibratory feeder (20; _ ; _) M11504 Vibratory feeder (20; _ ; _) Bucket elevator (20; _ ; _) # DE DESSIN 15 TITRE LATERITE PFD (T/h; gpm ; F) REALISE PAR PAGE FRANÇOIS LAROUCHE 1 SUR 1 DATE DE MODIFICATION 2008-06-27

Appendix B Global Budget for the Construction of a 5-t/hr Plant in Becancour

Global Budget for the Construction of a 5 T/h Plant- Bécancour Bécancour Facility Buying Building and Equipments $ 4 500 000 Buying Land $ 1 000 000 Sub-Station FK,25KV,5MW $ 205 000 Total $ 5 705 000 Equipments Direct purchases:equipment $ 5 447 370 Material for equipment implementation $ 1 147 332 Replacement parts $ 197 841 3% of purchased equipment/material Total $ 6 792 543 Labor for construction (9 monts) Labor for construction $ 2 867 400 Labor cost reduction from Nichr.personnel -$ 493 200 Internal Engineering $ 690 000 Construction management and administration $ 420 000 30%of all estimated hours by Nichromet's personnel(11,450hrs at $- 43/hr) Engineering staff hired by Nichromet and knowledgeable of proposed site whenever possible (1 manager,5 engineers,4 draftsman) Nichromet's personnel(managers, engineers, clerks) Total $ 3 484 200 Refurbishing & Commissioning (3 months) Labor $ 455 000 Material $ 316 500 Total $ 771 500 Start-up (3 months) Labor $ 455 000 Chemical $ 930 000 Total $ 1 385 000 25 employees+ direction+administration 25 employees+ direction+administration CAPEX Summary Buying the Bécancour Facility $ 5 705 000 Equipments $ 6 792 543 Labor for construction $ 3 484 200 Refurbishing & Commissioning $ 771 500 Start-up $ 1 385 000 Contingency (20%) $ 2 209 649 Total $ 20 347 892

Appendix C Estimation- 5 t/hr Becancour plant

PRELIMINARY ESTIMATION - SUMMARY - 5 Tons/hr Becancour plant Projet #: 47812-300 Client: Nicromet extraction inc. Niveau d'estimation Document #: - Budgetary ± 20% Date: 2008-06-26 Project manager: David Lemieux Detail ± 10% Révision: 26-juin-08 DESCRIPTION Direct purchases Material Labour TOTAL $ $ $ M.-H. Total $ DIRECT COSTS WBS.0101 Civil 189 800 $ 8 108 $ 34 466 $ 460 232 373 $ WBS.0201 Structure 12 000 $ 124 028 $ 187 347 $ 2 498 323 374 $ WBS.0301 Building 224 370 $ 21 620 $ 50 405 $ 672 296 395 $ WBS.0401 Mechanical equipement 3 690 060 $ 95 508 $ 567 077 $ 7 561 4 352 644 $ WBS.0501 Piping 801 050 $ 582 878 $ 1 024 455 $ 13 659 2 408 382 $ WBS.0601 Electricity 284 290 $ 169 579 $ 363 849 $ 4 851 817 718 $ WBS.0701 Instrumentation 245 800 $ 80 926 $ 161 276 $ 2 150 488 002 $ WBS.0801 Insulation & painting - $ 64 688 $ 331 028 $ 4 414 395 715 $ WBS.0901 Laboratory & safety Total direct costs 5 447 370 $ 1 147 332 $ 2 719 900 $ 36 265 9 314 602 $ INDIRECT COSTS WBS.1801 Preliminary engineering 0,0% - $ - - $ WBS.1802 Detail engineering 0,0% - $ - - $ WBS.1803 Inspection 0,6% 52 725 $ 703 52 725 $ WBS.1804 Field coordination 0,7% 65 175 $ 869 65 175 $ WBS.1809 Safety 0,3% 30 000 $ 400 30 000 $ WBS.1807 PSSR 0,0% - $ - - $ WBS.1901 Others 0,0% - $ - - $ % vs total direct costs Total indirect costs 2% 147 900 $ 1 972 147 900 $ TOTAL DIRECT COST & INDIRECT 5 447 370 $ 1 147 332 $ 2 867 800 $ 38 237 9 462 502 $ Other expenses General expenses 0,0% - $ Transport 0,0% - $ Insurances 0,0% - $ Custom expenses 0,0% - $ WBS.1201 Permit 0,0% - $ WBS.98 Contingencies 0,0% - $ % vs total direct & indirect costs Total other expenses 0% - $ TOTAL, Taxes and corporatif costs excluded 9 462 510 $ Prepared by: Y. Roussel Denis Labrecque Date: 2008-06-26 Verified by: M. Bilodeau Sylvain Boucher Date: 2008-06-26 Fichier :Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls / Feuille : Sommaire Page 1 de 1 2008-06-26

ESTIMATION DÉTAILLÉE Total pour cette discipline: 147 900 $ Coûts Indirects Taux horaire: 75 $ Projet #: 47812-300 DESCRIPTION ACHAT DIRECT MATÉRIEL / DÉPENSES MAIN-D'OEUVRE TOTAL Coût Lot Article Qté Unité Prix unitaire Montant Prix unitaire Montant Prix unitaire Montant H-H / Unité H-H Total Ingénierie préliminaire (WBS.1801) 1 lot Ingénierie détaillée (WBS.1802) 1 lot Assistance Construction (WBS.1802) 1 lot Inspection (WBS.1803) - $ - $ 52 725.00 $ 703.0 52 725 $ Civil / Structure 1 lot - $ - $ 5 025.00 $ 67.0 67.0 5 025 $ Mécanique / Tuyauterie 1 lot - $ - $ 40 050.00 $ 534.0 534.0 40 050 $ Instrumentation / Contrôle 1 lot - $ - $ 2 550.00 $ 34.0 34.0 2 550 $ Électrique 1 lot - $ - $ 2 550.00 $ 34.0 34.0 2 550 $ Bâtiment / Architecture 1 lot - $ - $ 2 550.00 $ 34.0 34.0 2 550 $ Coordination chantier (WBS.1804) - $ - $ 65 175.00 $ 869.0 65 175 $ Civil / Structure 1 lot - $ - $ 10 050.00 $ 134.0 134.0 10 050 $ Tuyauterie 1 lot - $ - $ 25 050.00 $ 334.0 334.0 25 050 $ Instrumentation / Contrôle 1 lot - $ - $ 12 525.00 $ 167.0 167.0 12 525 $ Électrique 1 lot - $ - $ 12 525.00 $ 167.0 167.0 12 525 $ Bâtiment / Architecture 1 lot - $ - $ 5 025.00 $ 67.0 67.0 5 025 $ Sécurité & incendie (WBS.1809) - $ - $ 30 000.00 $ 400.0 30 000 $ Préventionnistes 1 lot - $ - $ 30 000.00 $ 400.0 400.0 30 000 $ Vérifications pré-opérationnelles (WBS.1807) - $ - $ - $ - $ VPO lot - $ - $ - $ - $ Item #2 Item #3 Laboratoires & Sécurité (WBS.0901) Frais de Labo pour expertise lot Item #2 Item #3 Autres coûts indirects (WBS.1901) Item #1 Item #2 Item #3 Total de la discipline : - $ - $ 147 900 $ 1 972 147 900 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Indirects Page 2 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 232 373 $ Discipline: Civil (WBS.0101) sector 20 Concrete base for R20001 /R20002 Bouchardage des bases 8 ea - $ - $ 2 086.96 $ 4.0 32.0 2 087 $ coffrage et coulis 8 ea - $ 100.00 $ 800.00 $ 1 565.22 $ 3.0 24.0 2 365 $ Dow chemical Ion exchange skid Modify exist floor with steel plate 5000 lbs 2.00 $ 10 000.00 $ - $ - $ - 10 000 $ P21405A/P21405B Floc diaphragme pump Concrete base and bump for pump 1 lot - $ 500.00 $ 500.00 $ 1 408.70 $ 21.6 21.6 1 909 $ P21103 High pressure water pump 90 gpm Concrete base for pump 1 ea - $ 750.00 $ 750.00 $ 1 408.70 $ 21.6 21.6 2 159 $ T21410 Eluted brine FRP tank (from AD) Prepare new area in KB 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ New concrete base in KB 5 m3 800.00 $ 4 000.00 $ - $ - $ - 4 000 $ T21413 Prepare new area in KB 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ New concrete base in KB 8 m3 800.00 $ 6 400.00 $ - $ - $ - 6 400 $ P21406 pump to ion exchange modify exist base 1 ea - $ 500.00 $ 500.00 $ 1 304.35 $ 20.0 20.0 1 804 $ F21403 & M21403 concrete base enlever bases existante 1 lot - $ - $ 2 086.96 $ 32.0 32.0 2 087 $ New concrete with draining slope base 1 lot - $ 1 500.00 $ 1 500.00 $ 4 695.65 $ 72.0 72.0 6 196 $ sector 30 N34002A and N34002B concrete base Arpentage 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Excavation 150 m3 30.00 $ 4 500.00 $ - $ - $ - 4 500 $ Filling & compaction 130 m3 40.00 $ 5 200.00 $ - $ - $ - 5 200 $ coffrage, armature et coulée béton 40 m3 800.00 $ 32 000.00 $ - $ - $ - 32 000 $ sector 40 P41101 water pump in KA prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 2 m3 800.00 $ 1 600.00 $ - $ - $ - 1 600 $ H41301 Concrete base, cooling tower H41301 Sonotubes 6 ea - $ 500.00 $ 3 000.00 $ 4 695.65 $ 12.0 72.0 7 696 $ T41301 water holding tank prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 8 m3 800.00 $ 6 400.00 $ - $ - $ - 6 400 $ P41301 pump base in KA prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Civil Page 3 de 56 2008-06-25

Discipline: Civil (WBS.0101) Concrete base 2 m3 800.00 $ 1 600.00 $ - $ - $ - 1 600 $ P42001 MGO slurry pump base in KA prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 2 m3 800.00 $ 1 600.00 $ - $ - $ - 1 600 $ K46003 SOPM VAC PUMP 1 ea prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 2 m3 800.00 $ 1 600.00 $ - $ - $ - 1 600 $ K46004 SOPM VAC PUMP 1 ea prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 2 m3 800.00 $ 1 600.00 $ - $ - $ - 1 600 $ T46003 Brine Holding tank prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 4 m3 800.00 $ 3 200.00 $ - $ - $ - 3 200 $ I46001 SOPM rotary dryer prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 4 m3 800.00 $ 3 200.00 $ - $ - $ - 3 200 $ P46003 Brine transfert pump prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 1 m3 800.00 $ 800.00 $ - $ - $ - 800 $ Concrete base for Pipe rack Ke to Ka 180 Excavation 92 m3 30.00 $ 2 760.00 $ - $ - $ - 2 760 $ Filling & compaction 46 m3 40.00 $ 1 840.00 $ - $ - $ - 1 840 $ Béton armé 46 m3 800.00 $ 36 800.00 $ - $ - $ - 36 800 $ Concrete Bump between T53001 and T57002A/B Excavation 20 m x 2 m x 2 m 80 m3 30.00 $ 2 400.00 $ - $ - $ - 2 400 $ Filling & compaction 65 m3 40.00 $ 2 600.00 $ - $ - $ - 2 600 $ coffrage, armature et coulée béton 15 m3 800.00 $ 12 000.00 $ - $ - $ - 12 000 $ Membrane étanche 120 m2 140.00 $ 16 800.00 $ - $ - $ - 16 800 $ Water make-up from industrial parc to T21101 Excavation 400 m3 30.00 $ 12 000.00 $ - $ - $ - 12 000 $ Filling & compaction 400 m3 40.00 $ 16 000.00 $ - $ - $ - 16 000 $ K47001 MGCL2 EVAP VAC PUMP 1 ea prepare area 1 ea - $ - $ 782.61 $ 12.0 12.0 783 $ Concrete base 2 m3 350.00 $ 700.00 $ - $ - $ - 700 $ P47001 MgCl2 30% pump prepare area 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Concrete base 1 m3 800.00 $ 800.00 $ - $ - $ - 800 $ Fire and Potable water network Excavation 20 m3 30.00 $ 600.00 $ - $ - $ - 600 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Civil Page 4 de 56 2008-06-25

Discipline: Civil (WBS.0101) Filling & compaction 20 m3 40.00 $ 800.00 $ - $ - $ - 800 $ Localisation scanning etc. 1 lot - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ Contractor supervisor 1 ea - $ - $ 2 628.26 $ 40.3 40.3 2 628 $ Sous-Total de la discipline : 189 800 $ 7 050 $ 29 970 $ 460 226 820 $ Frais généraux entrepreneur 5% 353 $ 1 499 $ 1 851 $ Frais d'administration & profit entrepreneur 10% 705 $ 2 997 $ 3 702 $ Total de la discipline : 189 800 $ 8 108 $ 34 466 $ 460 232 373 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Civil Page 5 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 323 384 $ Discipline: Structure (WBS.0201) M11503 vibrating conveyor Structure modification/interference 1 ea - $ 250.00 $ 250.00 $ 521.74 $ 8.0 8.0 772 $ M11504 vibrating conveyor Structure modification/interference 1 ea - $ 250.00 $ 250.00 $ 521.74 $ 8.0 8.0 772 $ R20001 /R20002 Structure modifications Temporary rigging and support installation 2 ea - $ - $ 1 565.22 $ 12.0 24.0 1 565 $ Exist support modification circonf. Ring 2 ea - $ 4 000.00 $ 8 000.00 $ 3 130.43 $ 24.0 48.0 11 130 $ Exist support lifting and temp. Support for safety 2 ea - $ 500.00 $ 1 000.00 $ 2 086.96 $ 16.0 32.0 3 087 $ New 17' high tank support installation 2 ea - $ 15 000.00 $ 30 000.00 $ 46 956.52 $ 360.0 720.0 76 957 $ New mezzanine and stairs around R20001/20002 1 ea - $ 15 000.00 $ 15 000.00 $ 14 086.96 $ 216.0 216.0 29 087 $ M21401/M21401-A residual mud conveyor steel support for conveyor 1 lot - $ 2 000.00 $ 2 000.00 $ 2 608.70 $ 40.0 40.0 4 609 $ Install steel support and grouting 1 ea - $ 1 500.00 $ 1 500.00 $ 2 086.96 $ 32.0 32.0 3 587 $ M21403 lateral Mud belt conveyor New steel support 1 ea - $ 2 000.00 $ 2 000.00 $ 2 608.70 $ 40.0 40.0 4 609 $ M21402 FeO belt conveyor Mondify conveyor support 1 ea - $ 250.00 $ 250.00 $ 782.61 $ 12.0 12.0 1 033 $ Modify coveyor and belt length 1 lot - $ 500.00 $ 500.00 $ 2 086.96 $ 32.0 32.0 2 587 $ Dow chemical Ion exchange skid Steel floor modification to suit new equipement? Pipe rack Ke to Ka to KB 135' SN + 190' EO Steel support 22 ea 500.00 $ 11 000.00 $ - $ 5 739.13 $ 4.0 88.0 16 739 $ Pipe rack modification next to KA 1 lot 2.00 $ 2.00 $ 6 250.00 $ 6 250.00 $ 5 869.57 $ 90.0 90.0 12 122 $ T21410 Eluted brine FRP tank (from AD) Move exist AD mezzanine to KB 1 ea - $ - $ 4 695.65 $ 72.0 72.0 4 696 $ lifting equipement 1 lot 1 000.00 $ 1 000.00 $ - $ - $ - 1 000 $ T21413 new concrete base 1 ea - $ 350.00 $ 350.00 $ 2 086.96 $ 32.0 32.0 2 437 $ M34003/M34004/M34005 support new conveyor supports 1 lot - $ 4 000.00 $ 4 000.00 $ 4 695.65 $ 72.0 72.0 8 696 $ R41001/2/3/4 support Modify structure to suit vessel weight and desing R41001/2/3/4, C41001/2, C41003/4 floor modif Steel floor modification to suit new TFE piping 1 lot - $ 10 000.00 $ 10 000.00 $ 14 086.96 $ 216.0 216.0 24 087 $ K41001/2/3 Exaust Fan relocate from KB steel base support modifications 3 ea - $ 500.00 $ 1 500.00 $ 3 130.43 $ 16.0 48.0 4 630 $ T41301 water holding tank Level 2 steel floor opening for top of tank 1 ea - $ 2 000.00 $ 2 000.00 $ 2 086.96 $ 32.0 32.0 4 087 $ F42001 MGO collector relocate Ka steel floor modification 1 lot - $ 3 000.00 $ 3 000.00 $ 7 826.09 $ 120.0 120.0 10 826 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Struc Page 6 de 56 2008-06-25

Discipline: Structure (WBS.0201) T42001 MGO slurry taank relocated in KA Ka steel floor modification 1 lot - $ 3 000.00 $ 3 000.00 $ 7 826.09 $ 120.0 120.0 10 826 $ F44001/F44002 KCL collecting Bag house Steel floor and support modifications 1 lot - $ 5 000.00 $ 5 000.00 $ 5 217.39 $ 80.0 80.0 10 217 $ N44001 /N44002 KCL receiving bin Steel floor and support modifications 1 lot - $ 2 000.00 $ 2 000.00 $ 3 652.17 $ 56.0 56.0 5 652 $ T46001/T46002 SOPM cooling tank Steel renforcement and floor opening 1 lot - $ 2 000.00 $ 2 000.00 $ 2 086.96 $ 32.0 32.0 4 087 $ F46001/F46002 belt SOPM belt filter Structural steel and floor modifications 1 lot - $ 5 000.00 $ 5 000.00 $ 5 217.39 $ 80.0 80.0 10 217 $ H47001/U47001/H47002/H47003 New equipement steel support 1 lot - $ 3 000.00 $ 3 000.00 $ 3 130.43 $ 48.0 48.0 6 130 $ Contractor supervisor 1 ea - $ - $ 6 521.74 $ 100.0 100.0 6 522 $ Sous-Total de la discipline : 12 000 $ 107 850 $ 162 910 $ 2 498 282 770 $ Frais généraux entrepreneur 5% 5 393 $ 8 146 $ 13 538 $ Frais d'administration & profit entrepreneur 10% 10 785 $ 16 291 $ 27 076 $ Total de la discipline : 12 000 $ 124 028 $ 187 347 $ 2 498 323 384 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Struc Page 7 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 296 395 $ Discipline: Bâtiment (WBS.0301) Sector 20 M21401-M21401-A residual mud belt conveyor Building modification for conveyor 1 ea - $ 500.00 $ 500.00 $ 1 043.48 $ 16.0 16.0 1 543 $ M21403 residual mud conveyor wall opening for conveyor 1 ea - $ 300.00 $ 300.00 $ 1 043.48 $ 16.0 16.0 1 343 $ Sector 30 repair existing tempo 1 ea 100 000.00 $ 100 000.00 $ - $ - $ - 100 000 $ Sector 40 Control room 20' x 40' + air climatiser 1 ea - $ 6 000.00 $ 6 000.00 $ 10 434.78 $ 160.0 160.0 16 435 $ toilet and services 1 ea - $ 3 000.00 $ 3 000.00 $ 5 217.39 $ 80.0 80.0 8 217 $ temporary wall opening for entering big part 1 ea - $ 5 000.00 $ 5 000.00 $ 6 521.74 $ 100.0 100.0 11 522 $ K49001 Air compressor + accessories Compressor room in KA 15' x 20' 1 ea - $ 3 500.00 $ 3 500.00 $ 6 521.74 $ 100.0 100.0 10 022 $ Laboratory Move pilot to KB & new equipement 1 lot 88 370.00 $ 88 370.00 $ 500.00 $ 500.00 $ 10 434.78 $ 160.0 160.0 99 305 $ Contractor supervisor 1 ea - $ - $ 2 608.70 $ 40.0 40.0 2 609 $ 1 ea General Site barrier ( Ouest side ) 1 ea 36 000.00 $ 36 000.00 $ - $ - $ - 36 000 $ Computers reuse pilot (6) 1 lot - $ Sous-Total de la discipline : 224 370 $ 18 800 $ 43 830 $ 672 287 000 $ Frais généraux entrepreneur 5% 940 $ 2 192 $ 3 132 $ Frais d'administration & profit entrepreneur 10% 1 880 $ 4 383 $ 6 263 $ Total de la discipline : 224 370 $ 21 620 $ 50 405 $ 672 296 395 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Bât Page 8 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 4 352 634 $ Discipline: Équipements Mécaniques (WBS.0401) Secteur 10 5 yard used Front End Loader 1 ea 49 000.00 $ 49 000.00 $ - $ - $ - 49 000 $ Grizzly 1 ea - $ M11502 Main Ore belt conveyor 1 ea M1150x Main Ore belt conveyor 1 ea M1150x Main Ore belt conveyor 1 ea M1150x Main Ore belt conveyor 1 ea N1150x Ore Bin 1 ea N11502 Ore Bin 1 ea M11503 vibrating conveyor 1 ea relocate 90 deg 1 ea - $ - $ 1 304.35 $ 20.0 20.0 1 304 $ modify to suit new equipement 1 ea - $ 500.00 $ 500.00 $ 1 304.35 $ 20.0 20.0 1 804 $ M11504 vibrating conveyor 1 ea relocate 90 deg 1 ea - $ - $ 1 304.35 $ 20.0 20.0 1 304 $ modify to suit new equipement 1 ea - $ 500.00 $ 500.00 $ 1 304.35 $ 20.0 20.0 1 804 $ Remove exist. Mist wood shield 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ M11505/M11506 bucket elevator ea Purchasing used bucket elevator 2 ea 5 000.00 $ 10 000.00 $ - $ - $ - 10 000 $ Handling 2 ea - $ - $ 4 173.91 $ 32.0 64.0 4 174 $ Installation 2 ea - $ - $ 7 826.09 $ 60.0 120.0 7 826 $ X11501/X11502 10'' Inconel air lock ea Purchasing air lock rotary valve 2 ea 14 500.00 $ 29 000.00 $ - $ - $ - 29 000 $ Handling 2 ea - $ - $ 260.87 $ 2.0 4.0 261 $ Installation 2 ea - $ - $ 1 565.22 $ 12.0 24.0 1 565 $ Secteur 20 T21101 process water holding tank 1 ea Modify tank for water receiving 1 ea - $ 1 000.00 $ 1 000.00 $ 2 608.70 $ 40.0 40.0 3 609 $ P21101 purchase pump 5'' outlet pump 1 ea 4 500.00 $ 4 500.00 $ - $ - $ - 4 500 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ R21401 et R21402 Reactor tank removing exist accessories and piping 2 ea - $ - $ 3 130.43 $ 24.0 48.0 3 130 $ removing exist heating 20'' duct temporary 2 ea - $ - $ 3 130.43 $ 24.0 48.0 3 130 $ remove exists trolley beam in interference 3 ea - $ - $ 2 347.83 $ 12.0 36.0 2 348 $ Temporary mixer removing 2 ea - $ - $ 1 043.48 $ 8.0 16.0 1 043 $ Tank modif. Remove square nozzle 2 ea - $ 1 000.00 $ 2 000.00 $ 5 217.39 $ 40.0 80.0 7 217 $ Install Overhead rigging 2 ea - $ - $ 2 086.96 $ 16.0 32.0 2 087 $ Temporary overhead hoist and rigging equipement 1 ea - $ 500.00 $ 500.00 $ - $ - 500 $ Temporary tank removing 2 ea - $ - $ 3 130.43 $ 24.0 48.0 3 130 $ Reinstall tank on new support 2 ea - $ - $ 2 608.70 $ 20.0 40.0 2 609 $ Remove Overhead rigging 2 ea - $ - $ 391.30 $ 3.0 6.0 391 $ Reinstall accessories 2 ea - $ - $ 3 130.43 $ 24.0 48.0 3 130 $ reinstall exist heating 20'' duct temporary 2 ea - $ 100.00 $ 200.00 $ 4 173.91 $ 32.0 64.0 4 374 $ Modification to suit new loading device 2 ea - $ 1 000.00 $ 2 000.00 $ 2 086.96 $ 16.0 32.0 4 087 $ Modification for brick lining capability 2 ea New acid brick lining installation 2 ea 35 250.00 $ 70 500.00 $ - $ - $ - 70 500 $ A21401 et A21402 Reactor mixer 2 ea Mixer installation 2 ea - $ - $ 2 347.83 $ 18.0 36.0 2 348 $ X2000X Reactor maintenance hoist 1 ea T250001 HCL 21% tank 1 ea P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 9 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) P250001 HCL 21% return pump 1 ea H25001 HCL 32% heat exchanger 1 ea C25001 Reactor vent scrubber K25001A / K25001B reactor vent fan 2 ea Reinstall exhaust fan 2 ea - $ 100.00 $ 200.00 $ 2 086.96 $ 16.0 32.0 2 287 $ F21401, 8' wide belt filter Belt replacement 1 ea 10 000.00 $ 10 000.00 $ - $ 2 608.70 $ 40.0 40.0 12 609 $ Venting hood extension FRP 1 ea 21 500.00 $ 21 500.00 $ - $ 2 086.96 $ 32.0 32.0 23 587 $ Inlet distributor modification 1 ea 2 000.00 $ 2 000.00 $ - $ 1 043.48 $ 16.0 16.0 3 043 $ Shower modification 1 ea 2 500.00 $ 2 500.00 $ - $ 1 565.22 $ 24.0 24.0 4 065 $ Outlet pan to new coveyor 1 ea 2 500.00 $ 2 500.00 $ - $ 2 608.70 $ 40.0 40.0 5 109 $ K21401 Vacuum pump for F21401 1 ea D21401/D21402 separator 2 ea P21410 /P21411 Pump 2 ea T21401 brine holding tank 1 ea blind inlet line from existing inlet 1 ea - $ 250.00 $ 250.00 $ 521.74 $ 8.0 8.0 772 $ T21402 T21403 T21404 A21402 A21403 A21404 T21406 P21103 High pressure water pump 90 gpm Purchase used equipement 1 ea 34 000.00 $ 34 000.00 $ - $ - $ - 34 000 $ pump installation, skid 2 ea - $ 25.00 $ 50.00 $ 3 130.43 $ 24.0 48.0 3 180 $ grouting 2 ea - $ 100.00 $ 200.00 $ 1 565.22 $ 12.0 24.0 1 765 $ K21403 Vacuum pump for F21402 1 ea D21403/D21404 separator 2 ea P21412 /P21413 Pump 2 ea T21408 buffer tank to modify 1 ea Install new bottom 4'' FRP nozzle 1 ea - $ 250.00 $ 250.00 $ 2 608.70 $ 40.0 40.0 2 859 $ P21406 pump to ion exchange Remove existing pump and blanck nozzle 1 ea - $ 50.00 $ 50.00 $ 521.74 $ 8.0 8.0 572 $ relocate an existing pump 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 1 043.48 $ 16.0 16.0 1 068 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ P21401A/P21401B Brine pump 2 ea T22001 MGO slury tank 1 ea A22001 MGO slurry tank mixer 1 ea P22001MGO slurry pump P21403 Floc pump 1 ea see piping for piping modification F21402, 8' wide belt filter Belt replacement 1 ea 10 000.00 $ 10 000.00 $ - $ 2 608.70 $ 40.0 40.0 12 609 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 10 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) Inlet distributor modification 1 ea 2 500.00 $ 2 500.00 $ 1 500.00 $ 1 500.00 $ 2 608.70 $ 40.0 40.0 6 609 $ M21401 residual mud belt conveyor conveyor purchasing 6.5 T/hr 1 ea 8 625.00 $ 8 625.00 $ - $ - $ - 8 625 $ conveyor installation 1 ea - $ 250.00 $ 250.00 $ 2 608.70 $ 40.0 40.0 2 859 $ M21401-A lateral Mud belt conveyor conveyor purchasing 6.5 T/hr 1 ea 6 375.00 $ 6 375.00 $ - $ - $ - 6 375 $ conveyor installation 1 ea - $ 250.00 $ 250.00 $ 2 608.70 $ 40.0 40.0 2 859 $ M21402 FeO belt conveyor Modify conveyor and belt length 1 lot - $ 500.00 $ 500.00 $ 4 695.65 $ 72.0 72.0 5 196 $ T21407 Floculation tank tank modification 1 ea - $ 500.00 $ 500.00 $ 1 565.22 $ 24.0 24.0 2 065 $ Dow chemical Ion exchange Purchase equipement package 1 ea 950 000.00 $ 950 000.00 $ - $ - $ - 950 000 $ XUS-43578 Resin 1 ea 550 000.00 $ 550 000.00 $ - $ - $ - 550 000 $ Installation cw pump and piping 1 lot - $ - $ 32 608.70 $ 500.0 500.0 32 609 $ Existing test to remove 1 ea - $ - $ 3 130.43 $ 48.0 48.0 3 130 $ P21405A/P21405B Floc diaphragme pump pump moving and installation 2 ea - $ - $ 2 086.96 $ 16.0 32.0 2 087 $ P21408 purchase FRP pump 1 ea 10 600.00 $ 10 600.00 $ - $ - $ - 10 600 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ T21409 NiCl2 Brine tank 1 ea Purchase 5000 gals used tank 1 ea 5 000.00 $ 5 000.00 $ - $ - $ - 5 000 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ installation 1 ea 175.00 $ 175.00 $ 500.00 $ 500.00 $ 1 565.22 $ 24.0 24.0 2 240 $ Boom truck 30T with flat bed 8 hr 175.00 $ 1 400.00 $ - $ - $ - 1 400 $ P21407 NiCL2 transfert pump purchase FRP pump 1 ea 10 600.00 $ 10 600.00 $ - $ - $ - 10 600 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ T21410 Eluted brine FRP tank (from AD) 1 ea moving tank to kb and installation 1 ea - $ 500.00 $ 500.00 $ 2 608.70 $ 40.0 40.0 3 109 $ Boom truck 30T with flat bed 8 hr 175.00 $ 1 400.00 $ - $ - $ - 1 400 $ T21411 T21412 Remove agitator to enter tank 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Crack repair 1 ea - $ 2 000.00 $ 2 000.00 $ 7 826.09 $ 120.0 120.0 9 826 $ Reinstall agitator 1 ea - $ - $ 1 304.35 $ 20.0 20.0 1 304 $ T21413 purchase new 5600 gal frp tank 1 ea 5 000.00 $ 5 000.00 $ - $ - $ - 5 000 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 11 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) Modify tank for mixer installation 1 ea - $ 1 500.00 $ 1 500.00 $ 3 130.43 $ 48.0 48.0 4 630 $ Onloading and handling to KA 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Tank installation 1 ea - $ 1 500.00 $ 1 500.00 $ 1 043.48 $ 16.0 16.0 2 543 $ grouting 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ 55T picker crane 8 hr 175.00 $ 1 400.00 $ - $ - $ - 1 400 $ Tailing boom truck 2 hr 150.00 $ 300.00 $ - $ - $ - 300 $ A21411 1 ea A21412 1 ea A21413 purchase a 10 hp mixer 1 ea 35 000.00 $ 35 000.00 $ - $ - $ - 35 000 $ Install mixer 1 ea - $ 100.00 $ 100.00 $ 2 347.83 $ 36.0 36.0 2 448 $ F21403 MGCL2 Filter press Purchase new equipement 1 ea 60 000.00 $ 60 000.00 $ - $ - $ - 60 000 $ remove exist pump and acessories 1 lot - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ Onload and handling in KB 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Install base plate 1 lot - $ 100.00 $ 100.00 $ 1 565.22 $ 24.0 24.0 1 665 $ Install and level 1 ea - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ 55T Mobile Crane 8 hr 150.00 $ 1 200.00 $ - $ - $ - 1 200 $ Anchor and grouting 1 ea - $ 100.00 $ 100.00 $ 1 565.22 $ 24.0 24.0 1 665 $ M21403 residual mud conveyor Purchased used belt conveyor 1 ea 8 625.00 $ 8 625.00 $ - $ - $ - 8 625 $ Install conveyor 1 ea - $ 150.00 $ 150.00 $ 2 608.70 $ 40.0 40.0 2 759 $ sector 30 Overhead crane 1 ea N32001 MGO BIN M32001 MGO pneuveyor, see piping M34001 KCL Pneumatic system Purchase pneumatic system 1 ea 18 600.00 $ 18 600.00 $ - $ - $ - 18 600 $ Rotary valve 1 ea 2 000.00 $ 2 000.00 $ - $ 782.61 $ 12.0 12.0 2 783 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Installation 1 ea - $ 100.00 $ 100.00 $ 2 608.70 $ 40.0 40.0 2 709 $ N34002 A/B purchase 10' dia x 25' high, 60 T cap silos 2 ea 17 000.00 $ 34 000.00 $ - $ - $ - 34 000 $ Onloading and installation 2 ea - $ - $ 4 173.91 $ 32.0 64.0 4 174 $ Boom truck 28T ( tailing crane) 10 hr - $ 140.00 $ 1 400.00 $ - $ - 1 400 $ 55T Mobile crane 12 hr 200.00 $ 2 400.00 $ - $ - $ - 2 400 $ Add ladders and accessories 1 lot - $ 5 000.00 $ 5 000.00 $ 1 565.22 $ 24.0 24.0 6 565 $ coulis, ancrage 2 ea - $ 250.00 $ 500.00 $ 3 130.43 $ 24.0 48.0 3 630 $ M34003 new 6'' KCL screw conveyor 1 ea Purchasing 6'' used conveyor 1 ea 14 175.00 $ 14 175.00 $ - $ - $ - 14 175 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ wall opening and modification 1 ea - $ 500.00 $ 500.00 $ 1 565.22 $ 24.0 24.0 2 065 $ Installation 1 ea - $ 100.00 $ 100.00 $ 1 565.22 $ 24.0 24.0 1 665 $ M34004 new 6'' KCL screw conveyor 1 ea Purchasing 6'' used conveyor x 10' 1 ea 5 700.00 $ 5 700.00 $ - $ - $ - 5 700 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ wall opening and modification 1 ea - $ 500.00 $ 500.00 $ 1 565.22 $ 24.0 24.0 2 065 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 12 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) Installation 1 ea - $ 100.00 $ 100.00 $ 1 565.22 $ 24.0 24.0 1 665 $ M34005 new 6'' KCL screw conveyor 1 ea Purchase 6'' used conveyor x 10' 1 ea 5 700.00 $ 5 700.00 $ - $ - $ - 5 700 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ wall opening and modification 1 ea - $ 500.00 $ 500.00 $ 1 565.22 $ 24.0 24.0 2 065 $ Installation 1 ea - $ 100.00 $ 100.00 $ 1 565.22 $ 24.0 24.0 1 665 $ other equipement removal in AD 1 lot - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ sector 40 R41001/2/3/4 HCL reactor Purchasing equipement 4 ea 55 000.00 $ 220 000.00 $ - $ - $ - 220 000 $ Onloading and handling to KA 4 ea - $ - $ 3 130.43 $ 12.0 48.0 3 130 $ temporairy lifting beam and hoist 1 lot - $ 3 000.00 $ 3 000.00 $ 3 130.43 $ 48.0 48.0 6 130 $ lift inside KA and put in place 4 ea - $ - $ 18 782.61 $ 72.0 288.0 18 783 $ Install accessories 2 ea - $ - $ 3 130.43 $ 24.0 48.0 3 130 $ 120T Mobile crane 24 hr 420.00 $ 10 080.00 $ - $ - $ - 10 080 $ C41001/C41002 HCL Absorber Install upper part 2 ea - $ 200.00 $ 400.00 $ 2 086.96 $ 16.0 32.0 2 487 $ A41001/2/3/4 HCL reactor agitator Purchasing equipement ( in reactor price ) 4 ea Dismantle from used vessels 4 ea - $ - $ 4 173.91 $ 16.0 64.0 4 174 $ Onloading and handling to KA 4 ea - $ - $ 1 043.48 $ 4.0 16.0 1 043 $ lift inside Ka and put in place 4 ea - $ - $ 8 347.83 $ 32.0 128.0 8 348 $ H47001 Inconel evaporator 1 ea purchase inconel evaporator 1 ea 190 000.00 $ 190 000.00 $ - $ - $ - 190 000 $ Installation 1 ea - $ 500.00 $ 500.00 $ 3 130.43 $ 48.0 48.0 3 630 $ H47002 condenser purchase condenser 1 ea 30 000.00 $ 30 000.00 $ - $ - $ - 30 000 $ Installation 1 ea - $ 500.00 $ 500.00 $ 3 130.43 $ 48.0 48.0 3 630 $ U47001 separator purchase separator 1 ea 50 000.00 $ 50 000.00 $ - $ - $ - 50 000 $ Installation 1 ea - $ 500.00 $ 500.00 $ 1 565.22 $ 24.0 24.0 2 065 $ H41301 cooling tower 1 ea Purchase and transport 1 ea 15 000.00 $ 15 000.00 $ - $ - $ - 15 000 $ Skid unit unloading and install on sonotube 1 ea - $ - $ 2 608.70 $ 40.0 40.0 2 609 $ Grouting 1 lot - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ Picker 60 T 8 hr 200.00 $ 1 600.00 $ - $ - $ - 1 600 $ K41001/2 Exaust Fan relocate from KB Handling de KA lev. 6 2 ea - $ - $ 1 565.22 $ 12.0 24.0 1 565 $ Fan installation 2 ea - $ - $ 2 608.70 $ 20.0 40.0 2 609 $ K41003 safety scrubber fan Purchase FRP exhaust Fan 1 ea 7 150.00 $ 7 150.00 $ - $ - $ - 7 150 $ Handling de KA lev. 5 2 ea - $ - $ 521.74 $ 4.0 8.0 522 $ Fan installation 2 ea - $ 200.00 $ 400.00 $ 2 608.70 $ 20.0 40.0 3 009 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 13 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) P41101 water pump in KA Purchase used equipement 2'' x 1,5'' CS 1 ea 2 000.00 $ 2 000.00 $ 1 000.00 $ 1 000.00 $ - $ - 3 000 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ P41301 water pump in KA Purchase used equipement 385 GPM 1 ea 6 000.00 $ 6 000.00 $ - $ - $ - 6 000 $ remove existing pump 1 ea - $ - $ 782.61 $ 12.0 12.0 783 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ T41301 water holding tank purchasing use 3000 gal tank 1 ea 5 500.00 $ 5 500.00 $ 500.00 $ 500.00 $ - $ - 6 000 $ Tank unloading and installation 1 ea - $ - $ 5 739.13 $ 88.0 88.0 5 739 $ picker 60T 6 hr 200.00 $ 1 200.00 $ - $ - $ - 1 200 $ F42001 MGO collector relocate Remove accessories 1 lot - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ Temporary rigging 1 lot - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Travel equipement to access opening 1 lot - $ - $ 2 086.96 $ 32.0 32.0 2 087 $ Travel equipement and lift to KA 1 lot - $ - $ 2 086.96 $ 32.0 32.0 2 087 $ installation in KA 1 lot - $ - $ 2 086.96 $ 32.0 32.0 2 087 $ 80T picker crane 4 hr 275.00 $ 1 100.00 $ - $ - $ - 1 100 $ T42001 MGO slurry taank relocated in KA Remove accessories 1 lot - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Temporary rigging 1 lot - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Travel equipement to access opening 1 lot - $ - $ 2 086.96 $ 32.0 32.0 2 087 $ Travel equipement and lift to KA 1 lot - $ - $ 2 086.96 $ 32.0 32.0 2 087 $ installation in KA 1 lot - $ - $ 3 652.17 $ 56.0 56.0 3 652 $ A42001 slurry tank agitator relocate to KA 1 ea - $ - $ 782.61 $ 12.0 12.0 783 $ P42001 MGO slurry pump KB removing and handling to KA 1 ea - $ - $ 391.30 $ 6.0 6.0 391 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ F44001/F44002 KCL collecting Bag house Purchasing equipement 2 ea 5 000.00 $ 10 000.00 $ 500.00 $ 1 000.00 $ - $ - 11 000 $ Onloading and handling to KA 2 ea - $ - $ 1 043.48 $ 8.0 16.0 1 043 $ lift inside building and put in place 2 ea - $ - $ 9 391.30 $ 72.0 144.0 9 391 $ Install accessories 2 ea - $ - $ 3 130.43 $ 24.0 48.0 3 130 $ N44001 /N44002 KCL receiving bin Purchasing used 600 gal bin 2 5 500.00 $ 11 000.00 $ - $ - $ - 11 000 $ purchasing Y distributor 2 750.00 $ 1 500.00 $ - $ - $ - 1 500 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 14 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) Y44001/Y44002 purchasing bin outlet gate 2 2 000.00 $ 4 000.00 $ - $ - $ - 4 000 $ Onloading and handling to KA 2 ea - $ - $ 1 043.48 $ 8.0 16.0 1 043 $ lift inside building and put in place 2 ea - $ - $ 10 434.78 $ 80.0 160.0 10 435 $ M44001, M44002, M44003, M44004 Purchase used screw conveyors 4 ea 16 125.00 $ 64 500.00 $ - $ - $ - 64 500 $ Onloading and handling to KA niv 4 4 ea - $ - $ 6 260.87 $ 24.0 96.0 6 261 $ Installation 4 ea - $ 250.00 $ 1 000.00 $ 18 782.61 $ 72.0 288.0 19 783 $ X44001, X44002, X44003, X44004 Purchasing new inconel 6'' rotary valve 4 ea 12 500.00 $ 50 000.00 $ - $ - $ - 50 000 $ Onloading and handling to KA niv 4 1 lot - $ - $ 130.43 $ 2.0 2.0 130 $ Installation 4 ea - $ 250.00 $ 1 000.00 $ 1 565.22 $ 6.0 24.0 2 565 $ A46003 Brine tank agitator purchase a 15 hp mixer 1 ea 15 000.00 $ 15 000.00 $ - $ - $ - 15 000 $ Install mixer 1 ea - $ 100.00 $ 100.00 $ 1 565.22 $ 24.0 24.0 1 665 $ H46001 Coil heater Purchase 4' x 10' coil heater 1 ea 5 000.00 $ 5 000.00 $ - $ - $ - 5 000 $ Installation cw support 1 ea - $ 1 500.00 $ 1 500.00 $ 3 652.17 $ 56.0 56.0 5 152 $ H46002 Coil heater Purchase 4' x 10' coil heater 1 ea 5 000.00 $ 5 000.00 $ - $ - $ - 5 000 $ Installation cw support 1 ea - $ 1 500.00 $ 1 500.00 $ 3 652.17 $ 56.0 56.0 5 152 $ M46001 SOPM screw conveyor 1 ea Purchase 12'' x 15' used conveyor 1 ea 10 800.00 $ 10 800.00 $ - $ - $ - 10 800 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Installation cw support 1 ea - $ 1 000.00 $ 1 000.00 $ 2 608.70 $ 40.0 40.0 3 609 $ N46001 dried SOPM BIN 1 ea Purchase 2640 gal BIN 1 ea 5 500.00 $ 5 500.00 $ 125.00 $ 125.00 $ 521.74 $ 8.0 8.0 6 147 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Installation cw support 1 ea - $ 1 000.00 $ 1 000.00 $ 2 608.70 $ 40.0 40.0 3 609 $ I46001 SOPM rotary dryer Purchase dryer including: 1 lot 150 000.00 $ 150 000.00 $ - $ - $ - 150 000 $ 8.5 ft dia x 25 ' dryer 1 ea - $ 500.00 $ 500.00 $ 6 521.74 $ 100.0 100.0 7 022 $ K46001 Exhaust Fan 1 ea - $ 100.00 $ 100.00 $ 1 043.48 $ 16.0 16.0 1 143 $ L46001 exhaust cyclone 1 ea - $ 150.00 $ 150.00 $ 1 043.48 $ 16.0 16.0 1 193 $ K 46001 Gaz burner 1 ea - $ 50.00 $ 50.00 $ 782.61 $ 12.0 12.0 833 $ exhaust ducting 1 ea - $ 250.00 $ 250.00 $ 1 565.22 $ 24.0 24.0 1 815 $ X 46001 rotary valve 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Picker 60T 8 hr 200.00 $ 1 600.00 $ - $ - $ - 1 600 $ Boom truck 28T 8 hr 150.00 $ 1 200.00 $ - $ - $ - 1 200 $ M46002 SOPM Vibrating conveyor 1 ea Purchase 24'' x 15' used conveyor 1 ea 4 863.00 $ 4 863.00 $ - $ - $ - 4 863 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 1 000.00 $ 1 000.00 $ 2 608.70 $ 40.0 40.0 3 609 $?46001 roller press pelletizer 1 ea Purchase roller press pelletizer 1 ea 150 000.00 $ 150 000.00 $ - $ - $ - 150 000 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 15 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 250.00 $ 250.00 $ 2 086.96 $ 32.0 32.0 2 337 $?46001 double deck oscillating screen 1 ea Purchase double deck oscillating screen 1 ea 28 313.00 $ 28 313.00 $ - $ - $ - 28 313 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ M46004 Belt conveyor to bagging 1 ea Purchase 24'' x 15' used conveyor 1 ea 7 125.00 $ 7 125.00 $ - $ - $ - 7 125 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 300.00 $ 300.00 $ 2 608.70 $ 40.0 40.0 2 909 $ M46005 screw conveyor to pelletizer 1 ea Purchase 24'' x 15' used conveyor 1 ea 5 700.00 $ 5 700.00 $ - $ - $ - 5 700 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 250.00 $ 250.00 $ 2 608.70 $ 40.0 40.0 2 859 $ M46003 Fine bucket elevator 1 ea Dismantle and move form pilot 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 250.00 $ 250.00 $ 2 086.96 $ 32.0 32.0 2 337 $ P46003 Brine transfert pump purchase FRP pump 1 ea 5 200.00 $ 5 200.00 $ - $ - $ - 5 200 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ P46001 Diaphragme pump Purchase used 3'' SS pump 1 ea 2 500.00 $ 2 500.00 $ - $ 1 043.48 $ 16.0 16.0 3 543 $ pump moving and installation 2 ea - $ - $ 2 086.96 $ 16.0 32.0 2 087 $ P46002 Diaphragme pump Purchase used 3'' SS pump 1 ea 3 000.00 $ 3 000.00 $ - $ 1 043.48 $ 16.0 16.0 4 043 $ pump moving and installation 2 ea - $ - $ 2 086.96 $ 16.0 32.0 2 087 $ F46001/F46002 belt SOPM belt filter Purchase used Belt Filter 4' x 25' 2 ea 75 000.00 $ 150 000.00 $ - $ - $ - 150 000 $ Onloading and handling in KA 2 ea - $ - $ 2 086.96 $ 16.0 32.0 2 087 $ Installation 2 ea - $ - $ 5 217.39 $ 40.0 80.0 5 217 $ temporary wall opening 1 ea - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ picker 60T 12 hr 200.00 $ 2 400.00 $ - $ - $ - 2 400 $ Boom truck 28T 12 hr 150.00 $ 1 800.00 $ - $ - $ - 1 800 $ D46001 VAC separator re-use from pilot 1 ea - $ dismantling from pilot 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Level, anchor and grout 1 ea - $ 200.00 $ 200.00 $ 3 130.43 $ 48.0 48.0 3 330 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 16 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) K46003 SOPM VAC PUMP 1 ea re-use from pilot 1 ea - $ dismantling from pilot 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Level, anchor and grout 1 ea - $ 200.00 $ 200.00 $ 3 913.04 $ 60.0 60.0 4 113 $ D46002 VAC separator 1 ea re-use from pilot 1 ea - $ dismantling from pilot 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Level, anchor and grout 1 ea - $ 200.00 $ 200.00 $ 3 130.43 $ 48.0 48.0 3 330 $ K46004 SOPM VAC PUMP 1 ea re-use from pilot 1 ea - $ dismantling from pilot 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Level, anchor and grout 1 ea - $ 200.00 $ 200.00 $ 3 913.04 $ 60.0 60.0 4 113 $ A46001/A46002 SOPM cooling tank agitator Purchase 4000 gal used cooling tank 2 ea 10 000.00 $ 20 000.00 $ - $ - $ - 20 000 $ Onloading and handling 2 ea - $ - $ 521.74 $ 4.0 8.0 522 $ Installation 2 ea - $ 125.00 $ 250.00 $ 2 086.96 $ 16.0 32.0 2 337 $ picker 60 T 8 hr 200.00 $ 1 600.00 $ - $ - $ - 1 600 $ T46001/T46002 SOPM cooling tank Purchase 4000 gal used cooling tank 2 ea 10 000.00 $ 20 000.00 $ - $ - $ - 20 000 $ Onloading and handling 2 ea - $ - $ 1 043.48 $ 8.0 16.0 1 043 $ Installation 2 ea - $ 125.00 $ 250.00 $ 3 130.43 $ 24.0 48.0 3 380 $ Tank modification to suit mixer installation 2 ea - $ 125.00 $ 250.00 $ 1 043.48 $ 8.0 16.0 1 293 $ T46003 Brine Holding tank Purchase used FRP 3000gal tank 1 ea 3 500.00 $ 3 500.00 $ - $ - $ - 3 500 $ Onloading and handling 1 ea - $ - $ 521.74 $ 8.0 8.0 522 $ Level, anchor and grout 1 ea - $ 200.00 $ 200.00 $ 2 086.96 $ 32.0 32.0 2 287 $ K47001 MGCL2 EVAP VAC PUMP 1 ea Purchase vaccuum pump 1 ea 15 000.00 $ 15 000.00 $ - $ - $ - 15 000 $ Onloading and handling 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Level, anchor and grout 1 ea - $ 200.00 $ 200.00 $ 3 913.04 $ 60.0 60.0 4 113 $ P47001 MgCl2 30% pump purchase FRP pump 1 ea 5 600.00 $ 5 600.00 $ - $ - $ - 5 600 $ concrete base preparation 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ pump installation 1 ea - $ 25.00 $ 25.00 $ 782.61 $ 12.0 12.0 808 $ grouting 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Alignement 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ coupling and oil 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ P57001 MGCl2 10% pump 1 ea H47003 heat exchanger 1 ea Dismantle and move form pilot 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Onloading and handling 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ Installation cw support 1 ea - $ 250.00 $ 250.00 $ 2 086.96 $ 32.0 32.0 2 337 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 17 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) K49001 Air compressor + accessories purchase air compressor 1000 cfm, 200 cv 1 ea 53 000.00 $ 53 000.00 $ - $ - $ - 53 000 $ Onloading and Handling in KA 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Picker 60T 4 hr 200.00 $ 800.00 $ - $ - $ - 800 $ Installation, anchor and grouting 1 ea - $ - $ 3 130.43 $ 48.0 48.0 3 130 $ Ducting, damper etc... for fresh air and cooling air 1 ea - $ 4 000.00 $ 4 000.00 $ 2 608.70 $ 40.0 40.0 6 609 $ purchase air receivertank 1000 gals 1 ea 6 500.00 $ 6 500.00 $ - $ - $ - 6 500 $ Onloading and handling to KA 1 ea - $ 50.00 $ 50.00 $ 1 043.48 $ 16.0 16.0 1 093 $ Installation, anchor and grouting 1 ea - $ 500.00 $ 500.00 $ 2 608.70 $ 40.0 40.0 3 109 $ Assécheur d'air 1 ea 15 250.00 $ 15 250.00 $ - $ 3 130.43 $ 48.0 48.0 18 380 $ Installation 1 ea - $ - $ 3 130.43 $ 48.0 48.0 3 130 $ sector 50 T53001 H2SO4 tank add internal coating Arc S4+ 1 ea 12 400.00 $ 12 400.00 $ 1 000.00 $ 1 000.00 $ 7 304.35 $ 112.0 112.0 20 704 $ T57002A MgCl2 30% tank 1 ea T57002B MgCl2 30% tank 1 ea P57002A MgCl2 pump 1 ea P57002B 1 ea T57001 MgCl2 10% 2 ea Contractor supervisor 1 ea - $ - $ 23 934.78 $ 367.0 367.0 23 935 $ Purchase 6000 lbs cap used lift truck 1 ea 22 500.00 $ 22 500.00 $ - $ - $ - 22 500 $ Mobile equipement reused from pilot 6000 # lift truck 1 ea - $ Cisor lift 1 ea - $ General cost including all discipline requirement Misc. gasket and studs 1 lot - $ 5 000.00 $ 5 000.00 $ - $ - 5 000 $ Equipement transport cost 1 lot 50 000.00 $ 50 000.00 $ - $ - $ - 50 000 $ Cranes mobilisation on site 1 lot 10 000.00 $ 10 000.00 $ - $ - $ - 10 000 $ Miscellaneous lift Boom truck 17T 375 hr 140.00 $ 52 500.00 $ - $ - $ - 52 500 $ Miscellaneous lift picker 60T ( including piping need) 120 hr 140.00 $ 16 800.00 $ - $ - $ - 16 800 $ tractor truck and flat bed for on site transport 120 hr 160.00 $ 19 200.00 $ - $ - $ - 19 200 $ Articulate man lift 6 month 6 000.00 $ 36 000.00 $ - $ - $ - 36 000 $ Scaffolding rental 1 lot - $ 25 000.00 $ 25 000.00 $ - $ - 25 000 $ Fork lift 11 tonnes 3 month 2 500.00 $ 7 500.00 $ - $ - $ - 7 500 $ Machine shop tools 1 lot 100 000.00 $ 100 000.00 $ - $ - $ - 100 000 $ Sous-Total de la discipline : 3 690 060 $ 83 050 $ 493 110 $ 7 561 4 266 210 $ Frais généraux entrepreneur 5% 4 153 $ 24 656 $ 28 808 $ Frais d'administration & profit entrepreneur 10% 8 305 $ 49 311 $ 57 616 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 18 de 56 2008-06-25

Discipline: Équipements Mécaniques (WBS.0401) Total de la discipline : 3 690 060 $ 95 508 $ 567 077 $ 7 561 4 352 634 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Équip Méc Page 19 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 2 408 392 $ Discipline: Tuyauterie (WBS.0501) sector 20 C25001 to K25001A/B Existing piping removing 6'' 2 ea - $ - $ 1 043.48 $ 8.0 16.0 1 043 $ Pipe handling FRP 6'' 90 ft - $ - $ 1 173.91 $ 0.2 18.0 1 174 $ Bolt-Up 6'' 2 ea - $ - $ 195.65 $ 1.5 3.0 196 $ Shop joint 6'' 2 ea - $ - $ 652.17 $ 5.0 10.0 652 $ Field joint 6'' 6 ea - $ - $ 3 130.43 $ 8.0 48.0 3 130 $ Pipe FRP 6'' 40 ft - $ 50.25 $ 2 010.00 $ - $ - 2 010 $ 90 Elbow FRP 6'' 2 - $ 158.35 $ 316.70 $ - $ - 317 $ 45 Elbow FRP 6'' ea Pipe support 1 lot - $ 100.00 $ 100.00 $ 782.61 $ 12.0 12.0 883 $ H25001 to R21401 / 21402 Existing piping removing 2" 2 ea - $ - $ 1 043.48 $ 8.0 16.0 1 043 $ Pipe handling FRP 2" 48 ft - $ - $ 406.96 $ 0.1 6.2 407 $ Bolt-Up 2" 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ Shop joint 2" 6 ea - $ - $ 1 173.91 $ 3.0 18.0 1 174 $ Field joint 2" 4 ea - $ - $ 782.61 $ 3.0 12.0 783 $ Hydro test 2" 48 ft - $ - $ 50.09 $ 0.0 0.8 50 $ 90 Elbow FRP 2" 4 ea - $ 112.80 $ 451.20 $ - $ - 451 $ 45 Elbow FRP 2" 4 ea - $ 91.55 $ 366.20 $ - $ - 366 $ Pipe support 4 ea - $ 20.00 $ 80.00 $ 260.87 $ 1.0 4.0 341 $ P25001 to C41001/C41002 HCL 21% existing KB to KA piping to end of pipe rack Pipe handling FRP HOR. 2" 100 ft - $ - $ 821.74 $ 0.1 12.6 822 $ Pipe handling FRP VER. 2" 65 ft - $ - $ 534.13 $ 0.1 8.2 534 $ Bolt-Up 2" 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ Shop joint 2" 22 ea - $ - $ 3 730.43 $ 2.6 57.2 3 730 $ Field joint 2" 8 ea - $ - $ 1 930.43 $ 3.7 29.6 1 930 $ Hydro test 2" 165 ft - $ - $ 172.17 $ 0.0 2.6 172 $ Pipe FRP 2" 165 ea - $ 15.75 $ 2 598.75 $ - $ - 2 599 $ 90 Elbow FRP 2" 6 ea - $ 112.80 $ 676.80 $ - $ - 677 $ 45 Elbow FRP 2" 8 ea - $ 91.55 $ 732.40 $ - $ - 732 $ Flange FRP 2" 3 ea - $ 128.15 $ 384.45 $ - $ - 384 $ Pipe support 10 ea - $ 20.00 $ 200.00 $ 652.17 $ 1.0 10.0 852 $ T21404 to P21404 Pipe handling FRP HOR. 4'' 45 ft - $ - $ 528.26 $ 0.2 8.1 528 $ Pipe handling FRP VER. 4'' ft - $ - $ - $ 0.2 - - $ Bolt-Up 4'' 4 ea - $ - $ 120.00 $ 0.5 1.8 120 $ Shop joint 4'' 8 ea - $ - $ 1 773.91 $ 3.4 27.2 1 774 $ Field joint 4'' 2 ea - $ - $ 730.43 $ 5.6 11.2 730 $ Hydro test 4'' 45 ft - $ - $ 58.70 $ 0.0 0.9 59 $ Pipe FRP 4'' 45 ea - $ 28.65 $ 1 289.25 $ - $ - 1 289 $ 90 Elbow FRP 4'' 1 ea - $ 158.35 $ 158.35 $ - $ - 158 $ 45 Elbow FRP 4'' 4 ea - $ 153.00 $ 612.00 $ - $ - 612 $ Flange FRP 4'' 2 ea - $ 153.00 $ 306.00 $ - $ - 306 $ Pipe support 3 ea - $ 50.00 $ 150.00 $ 293.48 $ 1.5 4.5 443 $ P21404 to T21407 Pipe handling FRP HOR. 3'' 30 ft - $ - $ 299.35 $ 0.2 4.6 299 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 20 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Pipe handling FRP VER. 3'' 10 ft - $ - $ 99.78 $ 0.2 1.5 100 $ Bolt-Up 3'' 2 ea - $ - $ 104.35 $ 0.8 1.6 104 $ Shop joint 3'' 5 ea - $ - $ 919.57 $ 2.8 14.1 920 $ Field joint 3'' 2 ea - $ - $ 541.30 $ 4.2 8.3 541 $ Hydro test 3'' 40 ft - $ - $ 52.17 $ 0.0 0.8 52 $ Pipe FRP 3'' 40 ea - $ 24.85 $ 994.00 $ - $ - 994 $ 90 Elbow FRP 3'' 2 ea - $ 131.00 $ 262.00 $ - $ - 262 $ 45 Elbow FRP 3'' 2 ea - $ 101.85 $ 203.70 $ - $ - 204 $ Flange FRP 3'' 1 ea - $ 151.95 $ 151.95 $ - $ - 152 $ Tee FRP 3'' ea - $ 151.95 $ - $ - $ - - $ Pipe support 3 ea - $ 25.00 $ 75.00 $ 586.96 $ 3.0 9.0 662 $ T21407 to P21405A/B to F21402 existing KB to KA piping to end of pipe rack Pipe handling FRP HOR. 3'' 40 ft - $ - $ 399.13 $ 0.2 6.1 399 $ Pipe handling FRP VER. 3'' 20 ft - $ - $ 199.57 $ 0.2 3.1 200 $ Bolt-Up 3'' 8 ea - $ - $ 417.39 $ 0.8 6.4 417 $ Shop joint 3'' 20 ea - $ - $ 3 691.30 $ 2.8 56.6 3 691 $ Field joint 3'' 8 ea - $ - $ 2 170.43 $ 4.2 33.3 2 170 $ Hydro test 3'' 60 ft - $ - $ 78.26 $ 0.0 1.2 78 $ Pipe FRP 3'' 60 ea - $ 24.85 $ 1 491.00 $ - $ - 1 491 $ 90 Elbow FRP 3'' 6 ea - $ 131.00 $ 786.00 $ - $ - 786 $ 45 Elbow FRP 3'' 1 ea - $ 101.85 $ 101.85 $ - $ - 102 $ Flange FRP 3'' 4 ea - $ 151.95 $ 607.80 $ - $ - 608 $ Tee FRP 3'' 2 ea - $ 151.95 $ 303.90 $ - $ - 304 $ Pipe support ea - $ 25.00 $ - $ - $ 1.0 - - $ R21401 / R21402 to F21401 Pipe handling FRP HOR. 4'' 90 ft - $ - $ 1 056.52 $ 0.2 16.2 1 057 $ Pipe handling FRP VER. 4'' 10 ft - $ - $ 117.39 $ 0.2 1.8 117 $ Bolt-Up 4'' 4 ea - $ - $ 120.00 $ 0.5 1.8 120 $ Shop joint 4'' 18 ea - $ - $ 3 932.61 $ 3.4 60.3 3 933 $ Field joint 4'' 8 ea - $ - $ 2 921.74 $ 5.6 44.8 2 922 $ Hydro test 4'' 100 ft - $ - $ 130.43 $ 0.0 2.0 130 $ Pipe FRP 4'' 100 ea - $ 28.65 $ 2 865.00 $ - $ - 2 865 $ 90 Elbow FRP 4'' 6 ea - $ 158.35 $ 950.10 $ - $ - 950 $ 45 Elbow FRP 4'' 4 ea - $ 153.00 $ 612.00 $ - $ - 612 $ Y FRP 4'' 1 ea - $ 250.00 $ 250.00 $ - $ - 250 $ Pipe support 7 ea - $ 25.00 $ 175.00 $ 684.78 $ 1.5 10.5 860 $ Traverse de mur 2 ea - $ - $ 521.74 $ 4.0 8.0 522 $ P21410 / P21411 to T21401 remove existing piping 2'' 20 ft - $ - $ 164.35 $ 0.1 2.5 164 $ Pipe handling FRP HOR. 2" 50 ft - $ - $ 410.87 $ 0.1 6.3 411 $ Pipe handling FRP VER. 2" 20 ft - $ - $ 164.35 $ 0.1 2.5 164 $ Bolt-Up 2" 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ Shop joint 2" 16 ea - $ - $ 2 692.17 $ 2.6 41.3 2 692 $ Field joint 2" 6 ea - $ - $ 1 440.00 $ 3.7 22.1 1 440 $ Hydro test 2" 70 ft - $ - $ 73.04 $ 0.0 1.1 73 $ Pipe FRP 2" 70 ea - $ 15.75 $ 1 102.50 $ - $ - 1 103 $ 90 Elbow FRP 2" 8 ea - $ 112.80 $ 902.40 $ - $ - 902 $ 45 Elbow FRP 2" 2 ea - $ 91.55 $ 183.10 $ - $ - 183 $ Flange FRP 2" 3 ea - $ 128.15 $ 384.45 $ - $ - 384 $ Pipe support 5 ea - $ 20.00 $ 100.00 $ 326.09 $ 1.0 5.0 426 $ T21401 to P21401A/P21401B P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 21 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) reinstall 4'' FRP spool 4'' 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ T21404 to T21411 Remove existing 10'' spooll and install blind 10'' 1 ea - $ 900.00 $ 900.00 $ 521.74 $ 8.0 8.0 1 422 $ T21407 Floculation tank Remove existing 10'' spool and install blind 1 ea - $ 900.00 $ 900.00 $ 521.74 $ 8.0 8.0 1 422 $ Remove existing 3'' spool and install blind 1 ea - $ 100.00 $ 100.00 $ 130.43 $ 2.0 2.0 230 $ Flocculant bags to T21405 trémis + conduit 1 ea - $ 200.00 $ 200.00 $ 260.87 $ 4.0 4.0 461 $ T21405 to P21403 to T21407 Pipe handling FRP HOR. 2" 25 ft - $ - $ 205.43 $ 0.1 3.2 205 $ Bolt-Up 2" 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ Shop joint 2" 6 ea - $ - $ 1 009.57 $ 2.6 15.5 1 010 $ Field joint 2" 2 ea - $ - $ 482.61 $ 3.7 7.4 483 $ Hydro test 2" 25 ft - $ - $ 26.09 $ 0.0 0.4 26 $ Pipe FRP 2" 25 ea - $ 15.75 $ 393.75 $ - $ - 394 $ 90 Elbow FRP 2" 3 ea - $ 112.80 $ 338.40 $ - $ - 338 $ 45 Elbow FRP 2" 2 ea - $ 91.55 $ 183.10 $ - $ - 183 $ Valve TFE lined 2" 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ Flange FRP 2" 3 ea - $ 128.15 $ 384.45 $ - $ - 384 $ Pipe support 3 ea - $ 20.00 $ 60.00 $ 195.65 $ 1.0 3.0 256 $ P22001 to T21402 Y22002 purchasing 3'' 1 ea Modification for Y22002 installation 1 ea - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Valve handling 4'' 1 ea - $ - $ 110.87 $ 1.7 1.7 111 $ Bolt-Up 4'' 2 ea - $ - $ 156.52 $ 1.2 2.4 157 $ Field Weld 4'' 2 ea - $ - $ 322.17 $ 2.5 4.9 322 $ Welding material 4'' 2 ea - $ 12.00 $ 24.00 $ - $ - 24 $ Pipe support 1 lot - $ 25.00 $ 25.00 $ 65.22 $ 1.0 1.0 90 $ T21408 to P21406 Pipe handling FRP HOR. 4'' 6 ft - $ - $ 70.43 $ 0.2 1.1 70 $ Pipe handling FRP VER. 4'' 2 ft - $ - $ 23.48 $ 0.2 0.4 23 $ Bolt-Up 4'' 4 ea - $ - $ 120.00 $ 0.5 1.8 120 $ Shop joint 4'' 4 ea - $ - $ 873.91 $ 3.4 13.4 874 $ Field joint 4'' 2 ea - $ - $ 730.43 $ 5.6 11.2 730 $ Hydro test 4'' 6 ft - $ - $ 7.83 $ 0.0 0.1 8 $ Pipe FRP 4'' 6 ea - $ 28.65 $ 171.90 $ - $ - 172 $ 90 Elbow FRP 4'' 1 ea - $ 158.35 $ 158.35 $ - $ - 158 $ 45 Elbow FRP 4'' 1 ea - $ 153.00 $ 153.00 $ - $ - 153 $ Flange FRP 4'' 2 ea - $ 153.00 $ 306.00 $ - $ - 306 $ Pipe support 1 ea - $ 50.00 $ 50.00 $ 97.83 $ 1.5 1.5 148 $ P21406 to Ion exchange Pipe handling FRP HOR. 3'' 100 ft - $ - $ 997.83 $ 0.2 15.3 998 $ Pipe handling FRP VER. 3'' 70 ft - $ - $ 698.48 $ 0.2 10.7 698 $ Bolt-Up 3'' 4 ea - $ - $ 208.70 $ 0.8 3.2 209 $ Shop joint 3'' 20 ea - $ - $ 3 691.30 $ 2.8 56.6 3 691 $ Field joint 3'' 8 ea - $ - $ 2 170.43 $ 4.2 33.3 2 170 $ Hydro test 3'' 170 ft - $ - $ 221.74 $ 0.0 3.4 222 $ Pipe FRP 3'' 170 ea - $ 24.85 $ 4 224.50 $ - $ - 4 225 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 22 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) 90 Elbow FRP 3'' 6 ea - $ 131.00 $ 786.00 $ - $ - 786 $ 45 Elbow FRP 3'' 1 ea - $ 101.85 $ 101.85 $ - $ - 102 $ Flange FRP 3'' 2 ea - $ 151.95 $ 303.90 $ - $ - 304 $ Tee FRP 3'' ea - $ 151.95 $ - $ - $ - - $ Pipe support 12 ea - $ 35.00 $ 420.00 $ 1 173.91 $ 1.5 18.0 1 594 $ wall opening 1 ea - $ 50.00 $ 50.00 $ 391.30 $ 6.0 6.0 441 $ Ion exchange to T21410 to P21408 Pipe handling FRP HOR. 3'' 20 ft - $ - $ 199.57 $ 0.2 3.1 200 $ Pipe handling FRP VER. 3'' 10 ft - $ - $ 99.78 $ 0.2 1.5 100 $ Bolt-Up 3'' 8 ea - $ - $ 417.39 $ 0.8 6.4 417 $ Shop joint 3'' 8 ea - $ - $ 1 476.52 $ 2.8 22.6 1 477 $ Field joint 3'' 4 ea - $ - $ 1 082.61 $ 4.2 16.6 1 083 $ Hydro test 3'' 30 ft - $ - $ 39.13 $ 0.0 0.6 39 $ Pipe FRP 3'' 30 ea - $ 24.85 $ 745.50 $ - $ - 746 $ 90 Elbow FRP 3'' 4 ea - $ 131.00 $ 524.00 $ - $ - 524 $ 45 Elbow FRP 3'' 2 ea - $ 101.85 $ 203.70 $ - $ - 204 $ Flange FRP 3'' 4 ea - $ 151.95 $ 607.80 $ - $ - 608 $ Tee FRP 3'' ea - $ 151.95 $ - $ - $ - - $ Pipe support 4 ea - $ 35.00 $ 140.00 $ 391.30 $ 1.5 6.0 531 $ Ion exchange to T21409 Pipe handling FRP HOR. 3'' 5 ft - $ - $ 49.89 $ 0.2 0.8 50 $ Pipe handling FRP VER. 3'' 20 ft - $ - $ 199.57 $ 0.2 3.1 200 $ Bolt-Up 3'' 5 ea - $ - $ 260.87 $ 0.8 4.0 261 $ Shop joint 3'' 8 ea - $ - $ 1 476.52 $ 2.8 22.6 1 477 $ Field joint 3'' 4 ea - $ - $ 1 082.61 $ 4.2 16.6 1 083 $ Hydro test 3'' 25 ft - $ - $ 32.61 $ 0.0 0.5 33 $ Pipe FRP 3'' 25 ea - $ 24.85 $ 621.25 $ - $ - 621 $ 90 Elbow FRP 3'' 4 ea - $ 131.00 $ 524.00 $ - $ - 524 $ 45 Elbow FRP 3'' 2 ea - $ 101.85 $ 203.70 $ - $ - 204 $ Flange FRP 3'' 3 ea - $ 151.95 $ 455.85 $ - $ - 456 $ Tee FRP 3'' ea - $ 151.95 $ - $ - $ - - $ Pipe support 3 ea - $ 35.00 $ 105.00 $ 293.48 $ 1.5 4.5 398 $ Ion exchange to T21410 to P21408 Pipe handling FRP HOR. 3'' 190 ft - $ - $ 1 895.87 $ 0.2 29.1 1 896 $ Pipe handling FRP VER. 3'' 30 ft - $ - $ 299.35 $ 0.2 4.6 299 $ Bolt-Up 3'' 4 ea - $ - $ 208.70 $ 0.8 3.2 209 $ Shop joint 3'' 17 ea - $ - $ 3 137.61 $ 2.8 48.1 3 138 $ Field joint 3'' 8 ea - $ - $ 2 170.43 $ 4.2 33.3 2 170 $ Hydro test 3'' 220 ft - $ - $ 286.96 $ 0.0 4.4 287 $ Pipe FRP 3'' 220 ea - $ 24.85 $ 5 467.00 $ - $ - 5 467 $ 90 Elbow FRP 3'' 6 ea - $ 131.00 $ 786.00 $ - $ - 786 $ 45 Elbow FRP 3'' 4 ea - $ 101.85 $ 407.40 $ - $ - 407 $ Flange FRP 3'' 4 ea - $ 151.95 $ 607.80 $ - $ - 608 $ Tee FRP 3'' ea - $ 151.95 $ - $ - $ - - $ Pipe support 14 ea - $ 35.00 $ 490.00 $ 1 369.57 $ 1.5 21.0 1 860 $ Wall penetration 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ P21407 to tanker Pipe handling FRP HOR. 2" 25 ft - $ - $ 205.43 $ 0.1 3.2 205 $ Bolt-Up 2" 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ Shop joint 2" 6 ea - $ - $ 1 009.57 $ 2.6 15.5 1 010 $ Field joint 2" 2 ea - $ - $ 482.61 $ 3.7 7.4 483 $ Hydro test 2" 25 ft - $ - $ 26.09 $ 0.0 0.4 26 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 23 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Pipe FRP 2" 25 ea - $ 15.75 $ 393.75 $ - $ - 394 $ 90 Elbow FRP 2" 3 ea - $ 112.80 $ 338.40 $ - $ - 338 $ 45 Elbow FRP 2" 2 ea - $ 91.55 $ 183.10 $ - $ - 183 $ Valve TFE lined 2" 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ Flange FRP 2" 3 ea - $ 128.15 $ 384.45 $ - $ - 384 $ Pipe support 3 ea - $ 20.00 $ 60.00 $ 195.65 $ 1.0 3.0 256 $ lime to T21411 trémis + conduit 1 ea - $ 200.00 $ 200.00 $ 260.87 $ 4.0 4.0 461 $ Flocculant bags to T21411 trémis + conduit 1 ea - $ 200.00 $ 200.00 $ 260.87 $ 4.0 4.0 461 $ T21413 to P21409 Pipe handling FRP HOR. 4'' 12 ft - $ - $ 140.87 $ 0.2 2.2 141 $ Pipe handling FRP VER. 4'' 2 ft - $ - $ 23.48 $ 0.2 0.4 23 $ Bolt-Up 4'' 4 ea - $ - $ 120.00 $ 0.5 1.8 120 $ Shop joint 4'' 4 ea - $ - $ 873.91 $ 3.4 13.4 874 $ Field joint 4'' 2 ea - $ - $ 730.43 $ 5.6 11.2 730 $ Hydro test 4'' 12 ft - $ - $ 15.65 $ 0.0 0.2 16 $ Pipe FRP 4'' 12 ea - $ 28.65 $ 343.80 $ - $ - 344 $ 90 Elbow FRP 4'' 1 ea - $ 158.35 $ 158.35 $ - $ - 158 $ 45 Elbow FRP 4'' 2 ea - $ 153.00 $ 306.00 $ - $ - 306 $ Flange FRP 4'' 2 ea - $ 153.00 $ 306.00 $ - $ - 306 $ Pipe support 1 ea - $ 50.00 $ 50.00 $ 97.83 $ 1.5 1.5 148 $ P21409 to F21403 filter press Pipe handling FRP HOR. 4'' 45 ft - $ - $ 528.26 $ 0.2 8.1 528 $ Pipe handling FRP VER. 4'' 25 ft - $ - $ 293.48 $ 0.2 4.5 293 $ Bolt-Up 4'' 4 ea - $ - $ 120.00 $ 0.5 1.8 120 $ Shop joint 4'' 7 ea - $ - $ 1 524.78 $ 3.3 23.4 1 525 $ Field joint 4'' 3 ea - $ - $ 1 095.65 $ 5.6 16.8 1 096 $ Hydro test 4'' 70 ft - $ - $ 91.30 $ 0.0 1.4 91 $ Pipe FRP 4'' 70 ea - $ 28.65 $ 2 005.50 $ - $ - 2 006 $ 90 Elbow FRP 4'' 4 ea - $ 158.35 $ 633.40 $ - $ - 633 $ 45 Elbow FRP 4'' ea - $ 153.00 $ - $ - $ - - $ Flange FRP 4'' 2 ea - $ 153.00 $ 306.00 $ - $ - 306 $ Pipe support 5 ea - $ 50.00 $ 250.00 $ 489.13 $ 1.5 7.5 739 $ F21403 filter press to T57001 in Ke Pipe handling FRP HOR. 4'' 800 ft - $ - $ 9 391.30 $ 0.2 144.0 9 391 $ Pipe handling FRP VER. 4'' 40 ft - $ - $ 469.57 $ 0.2 7.2 470 $ Bolt-Up 4'' 4 ea - $ - $ 120.00 $ 0.5 1.8 120 $ Shop joint 4'' 50 ea - $ - $ 10 923.91 $ 3.4 167.5 10 924 $ Field joint 4'' 10 ea - $ - $ 3 652.17 $ 5.6 56.0 3 652 $ Hydro test 4'' 840 ft - $ - $ 1 095.65 $ 0.0 16.8 1 096 $ Pipe FRP 4'' 840 ea - $ 28.65 $ 24 066.00 $ - $ - 24 066 $ 90 Elbow FRP 4'' 12 ea - $ 158.35 $ 1 900.20 $ - $ - 1 900 $ 45 Elbow FRP 4'' 4 ea - $ 153.00 $ 612.00 $ - $ - 612 $ Flange FRP 4'' 2 ea - $ 153.00 $ 306.00 $ - $ - 306 $ Pipe support 56 ea - $ 50.00 $ 2 800.00 $ 5 478.26 $ 1.5 84.0 8 278 $ T21101 to P21001 to sector 20 equipement Pipe handling sch STD HOR 6'' 80 ft - $ - $ 2 713.04 $ 0.5 41.6 2 713 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 24 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Pipe handling sch STD VER 6'' 35 ft - $ - $ 1 186.96 $ 0.5 18.2 1 187 $ Valve handling 6'' 3 ea - $ - $ 430.43 $ 2.2 6.6 430 $ Weld neck Flange welding sch STD 6'' 6 ea - $ - $ 1 389.13 $ 3.6 21.3 1 389 $ Bolt-Up 6'' 6 ea - $ - $ 586.96 $ 1.5 9.0 587 $ Shop weld SCH STD 6'' 10 ea - $ - $ 1 969.57 $ 3.0 30.2 1 970 $ Field Weld 6'' 6 ea - $ - $ 1 326.52 $ 3.4 20.3 1 327 $ Hydro test 6'' 115 ft - $ - $ 187.50 $ 0.0 2.9 188 $ Welding material 6'' 22 ea - $ 18.00 $ 396.00 $ - $ - 396 $ Pipe SCH STD SMLS A-106B 6'' 115 ft - $ 16.20 $ 1 863.00 $ - $ - 1 863 $ 90 Elbow BW SCH STD SMLS A234 WCB 6'' 4 ea - $ 32.00 $ 128.00 $ - $ - 128 $ 45 Elbow BW SCH STD SMLS A234 WPB 6'' 2 ea - $ 22.50 $ 45.00 $ - $ - 45 $ Te BW SCH STD SMLS A234 WPB 6'' 1 ea - $ 66.00 $ 66.00 $ - $ - 66 $ Flange # 150 RF Sch Std A-105N 6'' 6 ea - $ 36.00 $ 216.00 $ - $ - 216 $ Gate valve # 150 RF A216 WCB 6'' 3 ea - $ 700.00 $ 2 100.00 $ - $ - 2 100 $ Pipe support 8 ea - $ 50.00 $ 400.00 $ 782.61 $ 1.5 12.0 1 183 $ Pipe handling sch STD HOR 4'' 260 ft - $ - $ 7 800.00 $ 0.5 119.6 7 800 $ Pipe handling sch STD VER 4'' 10 ft - $ - $ 300.00 $ 0.5 4.6 300 $ Valve handling 4'' 2 ea - $ - $ 221.74 $ 1.7 3.4 222 $ Weld neck Flange welding sch STD 4'' 4 ea - $ - $ 691.30 $ 2.7 10.6 691 $ Bolt-Up 4'' 4 ea - $ - $ 313.04 $ 1.2 4.8 313 $ Shop weld SCH STD 4'' 16 ea - $ - $ 2 243.48 $ 2.2 34.4 2 243 $ Field Weld 4'' 6 ea - $ - $ 966.52 $ 2.5 14.8 967 $ Hydro test 4'' 270 ft - $ - $ 352.17 $ 0.0 5.4 352 $ Welding material 4'' 26 ea - $ 12.00 $ 312.00 $ - $ - 312 $ Pipe SCH STD SMLS A-106B 4'' 270 ft - $ 10.00 $ 2 700.00 $ - $ - 2 700 $ 90 Elbow BW SCH STD SMLS A234 WCB 4'' 4 ea - $ 11.00 $ 44.00 $ - $ - 44 $ 45 Elbow BW SCH STD SMLS A234 WPB 4'' 2 ea - $ 8.00 $ 16.00 $ - $ - 16 $ Te BW SCH STD SMLS A234 WPB 4'' 6 ea - $ 22.50 $ 135.00 $ - $ - 135 $ Flange # 150 RF Sch Std A-105N 4'' 4 ea - $ 22.00 $ 88.00 $ - $ - 88 $ Ecc reducer 4'' x 2'' BW SCH STD A234 WPB 4'' 2 ea - $ 15.03 $ 30.06 $ - $ - 30 $ Gate valve # 150 RF A216 WCB 4'' 2 ea - $ 380.00 $ 760.00 $ - $ - 760 $ Pipe support 18 ea - $ 50.00 $ 900.00 $ 1 760.87 $ 1.5 27.0 2 661 $ wall opening 1 ea - $ 100.00 $ 100.00 $ 260.87 $ 4.0 4.0 361 $ pipe handling HOR 2'' 175 ft - $ - $ 5 021.74 $ 0.4 77.0 5 022 $ pipe handling VER 2'' 90 ft - $ - $ 2 582.61 $ 0.4 39.6 2 583 $ valve handling 2'' 10 ea - $ - $ 326.09 $ 0.5 5.0 326 $ flange welding 2'' 20 ea - $ - $ 1 695.65 $ 1.3 26.0 1 696 $ Bolt-up 2'' 20 ea - $ - $ 913.04 $ 0.7 14.0 913 $ shop weld 2'' 15 ea - $ - $ 1 438.04 $ 1.5 22.1 1 438 $ field weld 2'' 35 ea - $ - $ 3 492.39 $ 1.5 53.6 3 492 $ Hydro test 2" 265 ft - $ - $ 276.52 $ 0.0 4.2 277 $ welding consummable 2" 50 ea - $ 6.00 $ 300.00 $ - $ - 300 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 265 ft - $ 5.36 $ 1 420.40 $ - $ - 1 420 $ 90 Elbow sch 80 A234 WPB 2'' 10 ea - $ 4.25 $ 42.50 $ - $ - 43 $ 45 Elbow sch 80 A234 WPB 2'' 6 ea - $ 3.75 $ 22.50 $ - $ - 23 $ Te sch 80 A 234 WPB 2'' 3 ea - $ 10.00 $ 30.00 $ - $ - 30 $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 20 ea - $ 15.16 $ 303.20 $ - $ - 303 $ Gate valve 2'' 2'' 10 ea - $ 190.00 $ 1 900.00 $ - $ - 1 900 $ pipe support 18 ea - $ 15.00 $ 270.00 $ 1 173.91 $ 1.0 18.0 1 444 $ Manutention tuyaux 1'' 40 ft - $ - $ 991.30 $ 0.4 15.2 991 $ Manutention de valve 1'' 2 ea - $ - $ 78.26 $ 0.6 1.2 78 $ Soudure de bride 1'' 4 ea - $ - $ 339.13 $ 1.3 5.2 339 $ Bolt-up 1'' 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ Shop weld 1'' 8 ea - $ - $ 365.22 $ 0.7 5.6 365 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 25 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Field Weld 1'' 4 ea - $ - $ 213.91 $ 0.8 3.3 214 $ Hydro test 1'' 40 ft - $ - $ 41.74 $ 0.0 0.6 42 $ Consommables de soudure 1'' 16 ea - $ 3.00 $ 48.00 $ - $ - 48 $ 1'' 3000# Tee SW STL A105N 1'' u - $ 9.05 $ - $ - $ - - $ 1'' 3000# Full Cplg SW STL A 105N 1'' u - $ 3.84 $ - $ - $ - - $ SCH 160 1'' x 3/4'' Conc Swage PLEx TSE SMLS STL 1'' A 105 N u - $ 13.36 $ - $ - $ - - $ SCH 160 1'' x 3/4'' Ecc Swage PLEx TSE SMLS STL 1'' A 105 N u - $ 55.71 $ - $ - $ - - $ 1'' 150 # RF SW Flange Sch 80 bore STL A 105N 1'' 4 u - $ 11.28 $ 45.12 $ - $ - 45 $ 1'' 150# 1/8'' GasketRF 304SS Spiral Wound Grafoil 1'' 4 u - $ 3.11 $ 12.44 $ - $ - 12 $ 3/4'' Sch 160 Nipple TBE 6'' SMLS STL A106-B 3/4'' u - $ 6.67 $ - $ - $ - - $ 3/4'' Sch 160 Nipple TBE 3'' SMLS STL A106-B 3/4'' u - $ 4.67 $ - $ - $ - - $ 1'' sch 80 pipe SMLS STL A 106-B 1'' 40 ft - $ 3.05 $ 122.00 $ - $ - 122 $ 90 Elbow sch 80 A234 WPB 1'' 4 ea - $ 2.00 $ 8.00 $ - $ - 8 $ 45 Elbow sch 80 A234 WPB 1'' 2 ea - $ 2.50 $ 5.00 $ - $ - 5 $ pipe support 1'' 4 ea - $ 15.00 $ 60.00 $ 130.43 $ 0.5 2.0 190 $ Olet's Weld 3/4'' 3/4'' 10 ea - $ - $ 1 239.13 $ 1.9 19.0 1 239 $ Sockolet # 3000 A-105N 3/4'' 10 ea - $ 4.50 $ 45.00 $ - $ - 45 $ Nipple 3'' PBE SCH 160 SMLS A106-B 3/4'' 10 ea - $ 6.70 $ 67.00 $ - $ - 67 $ Nipple 3'' PExTE SCH 160 SMLS A106-B 3/4'' 10 ea - $ 6.70 $ 67.00 $ - $ - 67 $ Cap # 3000 Threaded A-105N 3/4'' 10 ea - $ 2.34 $ 23.40 $ - $ - 23 $ Gate valve # 800 SW F6 TRIM BB 3/4'' 10 ea - $ 31.00 $ 310.00 $ - $ - 310 $ HP water pump to F21401/F21402 pipe handling HOR 2'' 60 ft - $ - $ 1 721.74 $ 0.4 26.4 1 722 $ pipe handling VER 2'' 25 ft - $ - $ 717.39 $ 0.4 11.0 717 $ valve handling 2'' 2 ea - $ - $ 65.22 $ 0.5 1.0 65 $ flange welding 2'' 4 ea - $ - $ 339.13 $ 1.3 5.2 339 $ Bolt-up 2'' 6 ea - $ - $ 273.91 $ 0.7 4.2 274 $ shop weld 2'' 12 ea - $ - $ 1 119.13 $ 1.4 17.2 1 119 $ field weld 2'' 4 ea - $ - $ 409.57 $ 1.6 6.3 410 $ Hydro test 2" 85 ft - $ - $ 88.70 $ 0.0 1.4 89 $ welding consummable 2" ea - $ 6.00 $ - $ - $ - - $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 85 ft - $ 5.36 $ 455.60 $ - $ - 456 $ 90 Elbow sch 80 A234 WPB 2'' 6 ea - $ 4.25 $ 25.50 $ - $ - 26 $ 45 Elbow sch 80 A234 WPB 2'' ea - $ 3.75 $ - $ - $ - - $ Te sch 80 A 234 WPB 2'' 2 ea - $ 10.00 $ 20.00 $ - $ - 20 $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 4 ea - $ 15.16 $ 60.64 $ - $ - 61 $ Gate valve 2'' 2'' 2 ea - $ 190.00 $ 380.00 $ - $ - 380 $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ sector 40 R41001/2/3/4 to C41001/2 to C41003/4 to K41001/2 to C41005 CS PTFE lined Purchase Y41001/Y41002/Y41002/Y41004 16'' 4 ea 11 232.00 $ 44 928.00 $ - $ - $ - 44 928 $ Tee 16'' x x16'' x 16'' 16'' 6 ea 15 927.00 $ 95 562.00 $ - $ - $ - 95 562 $ Reducer 16'' x 10'' 16'' 4 ea 3 834.00 $ 15 336.00 $ - $ - $ - 15 336 $ spool 5' 16'' 4 ea 9 980.00 $ 39 920.00 $ - $ - $ - 39 920 $ 2.5 meter spool 16'' 10 ea 13 226.00 $ 132 260.00 $ - $ - $ - 132 260 $ Pipe handling 16'' 100 ea - $ - $ 15 326.09 $ 2.4 235.0 15 326 $ Bolt up 16'' 18 ea - $ - $ 10 072.17 $ 8.6 154.4 10 072 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 26 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Valve handling 16'' 4 - $ - $ 1 539.13 $ 5.9 23.6 1 539 $ pipe support 16'' 7 - $ 175.00 $ 1 225.00 $ 1 826.09 $ 4.0 28.0 3 051 $ Purchase Y41009/Y41010/Y41011/Y41012 10'' 4 ea 3 486.00 $ 13 944.00 $ - $ - $ - 13 944 $ Tee 10'' x 10'' x 10'' 10'' 3 ea 2 745.00 $ 8 235.00 $ - $ - $ - 8 235 $ 90 elbow 10'' 9 ea 2 090.00 $ 18 810.00 $ - $ - $ - 18 810 $ spool 5' 10'' 4 ea 1 285.00 $ 5 140.00 $ - $ - $ - 5 140 $ spool 10' 10'' 6 ea 1 285.00 $ 7 710.00 $ - $ - $ - 7 710 $ spool 15' 10'' 8 ea 1 285.00 $ 10 280.00 $ - $ - $ - 10 280 $ add pipe length 10'' 182 ft 452.00 $ 82 264.00 $ - $ - $ - 82 264 $ Pipe handling 10'' 200 ea - $ - $ 16 304.35 $ 1.3 250.0 16 304 $ Bolt up 10'' 18 ea - $ - $ 5 611.30 $ 4.8 86.0 5 611 $ Valve handling 10'' 4 ea - $ - $ 1 121.74 $ 4.3 17.2 1 122 $ pipe support 10'' 12 - $ 125.00 $ 1 500.00 $ 2 347.83 $ 3.0 36.0 3 848 $ R41001/2/3/4 to Y41005/6/7/8 to atm PTFE ruptur disc isolation valve 4'' 4'' 4 ea 3 285.00 $ 13 140.00 $ - $ - $ - 13 140 $ Rupture disc cw holder 4'' 4 ea 3 678.00 $ 14 712.00 $ - $ 521.74 $ 2.0 8.0 15 234 $ Pipe handling sch STD 4'' 140 ft - $ - $ 4 200.00 $ 0.5 64.4 4 200 $ Valve handling 4'' 4 ea - $ - $ 443.48 $ 1.7 6.8 443 $ Weld neck Flange welding sch STD 4'' 4 ea - $ - $ 691.30 $ 2.7 10.6 691 $ Bolt-Up 4'' 8 ea - $ - $ 626.09 $ 1.2 9.6 626 $ Shop weld SCH STD 4'' 12 ea - $ - $ 1 682.61 $ 2.2 25.8 1 683 $ Field Weld 4'' 4 ea - $ - $ 644.35 $ 2.5 9.9 644 $ Hydro test 4'' 140 ft - $ - $ 182.61 $ 0.0 2.8 183 $ Welding material 4'' 16 ea - $ 12.00 $ 192.00 $ - $ - 192 $ Pipe SCH STD SMLS A-106B 4'' 140 ft - $ 10.00 $ 1 400.00 $ - $ - 1 400 $ 90 Elbow BW SCH STD SMLS A234 WCB 4'' 4 ea - $ 11.00 $ 44.00 $ - $ - 44 $ 45 Elbow BW SCH STD SMLS A234 WPB 4'' 4 ea - $ 8.00 $ 32.00 $ - $ - 32 $ Te BW SCH STD SMLS A234 WPB 4'' ea - $ 22.50 $ - $ - $ - - $ Flange # 150 RF Sch Std A-105N 4'' 4 ea - $ 22.00 $ 88.00 $ - $ - 88 $ Ecc reducer 4'' x 2'' BW SCH STD A234 WPB 4'' ea - $ 15.03 $ - $ - $ - - $ Gate valve # 150 RF A216 WCB 4'' ea - $ 380.00 $ - $ - $ - - $ Pipe support 8 ea - $ 50.00 $ 400.00 $ 782.61 $ 1.5 12.0 1 183 $ wall opening ea - $ 100.00 $ - $ - $ 4.0 - - $ F42001 to atm. PVC pipe 4'' 20 ft - $ 3.74 $ 74.80 $ - $ - 75 $ Elbow 90 4'' 4 ea - $ 12.42 $ 49.68 $ - $ - 50 $ Elbow 45 4'' ea - $ 16.19 $ - $ - $ - - $ Pipe handling 4'' 20 ft - $ - $ 143.48 $ 0.1 2.2 143 $ Joints 4'' 10 ea - $ - $ 358.70 $ 0.6 5.5 359 $ Saddles 4'' 6 ea - $ 15.00 $ 90.00 $ 285.65 $ 0.7 4.4 376 $ Valves handling 4'' ea - $ - $ - $ 1.3 - - $ Bolt-uip 4'' 1 ea - $ - $ 78.26 $ 1.2 1.2 78 $ Wall opening - $ 50.00 $ - $ - $ 4.0 - - $ floor opening 4'' 1 ea - $ 20.00 $ 20.00 $ 130.43 $ 2.0 2.0 150 $ T42001 to P42001 MGO slurry pipe handling 2'' 10 ft - $ - $ 286.96 $ 0.4 4.4 287 $ valve handling 2'' 1 ea - $ - $ 32.61 $ 0.5 0.5 33 $ flange welding 2'' 2 ea - $ - $ 169.57 $ 1.3 2.6 170 $ Bolt-up 2'' 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ shop weld 2'' 4 ea - $ - $ 373.04 $ 1.4 5.7 373 $ field weld 2'' 2 ea - $ - $ 204.78 $ 1.6 3.1 205 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 27 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Hydro test 2" 10 ft - $ - $ 10.43 $ 0.0 0.2 10 $ welding consummable 2" 6 ea - $ 6.00 $ 36.00 $ - $ - 36 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 10 ft - $ 5.36 $ 53.60 $ - $ - 54 $ 90 Elbow sch 80 A234 WPB 2'' 2 ea 45 Elbow sch 80 A234 WPB 2'' ea Te sch 80 A 234 WPB 2'' ea SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 2 ea - $ 15.16 $ 30.32 $ - $ - 30 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 1 ea - $ 15.00 $ 15.00 $ 65.22 $ 1.0 1.0 80 $ P42001 to R410001/2/3/4 MGO pipe handling 2'' 190 ft - $ - $ 5 452.17 $ 0.4 83.6 5 452 $ valve handling 2'' 10 ea - $ - $ 326.09 $ 0.5 5.0 326 $ flange welding 2'' 14 ea - $ - $ 1 186.96 $ 1.3 18.2 1 187 $ Bolt-up 2'' 22 ea - $ - $ 1 004.35 $ 0.7 15.4 1 004 $ shop weld 2'' 16 ea - $ - $ 1 492.17 $ 1.4 22.9 1 492 $ field weld 2'' 16 ea - $ - $ 1 533.91 $ 1.5 23.5 1 534 $ Hydro test 2" 190 ft - $ - $ 198.26 $ 0.0 3.0 198 $ welding consummable 2" 32 ea - $ 6.00 $ 192.00 $ - $ - 192 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 190 pi - $ 5.36 $ 1 018.40 $ - $ - 1 018 $ 90 Elbow sch 80 A234 WPB 2'' 8 ea - $ 4.17 $ 33.36 $ - $ - 33 $ 45 Elbow sch 80 A234 WPB 2'' 4 ea - $ 3.17 $ 12.68 $ - $ - 13 $ Te sch 80 A 234 WPB 2'' 3 ea - $ 9.32 $ 27.96 $ - $ - 28 $ 2" x 2" x 1-1/2'' sch 80 Tee BW A 105N 2'' ea - $ 11.37 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 7 ea - $ 15.16 $ 106.12 $ - $ - 106 $ Gate valve 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ Y42001/Y42002/Y42003/42004 Purchasing control valve PTFE lined 2'' 4 ea 1 400.00 $ 5 600.00 $ - $ - $ - 5 600 $ H41301 to P41301 to cooled equipement and return Pipe handling sch STD 6'' 200 ft - $ - $ 6 782.61 $ 0.5 104.0 6 783 $ Valve handling 6'' 3 ea - $ - $ 430.43 $ 2.2 6.6 430 $ Weld neck Flange welding sch STD 6'' 8 ea - $ - $ 1 852.17 $ 3.6 28.4 1 852 $ Bolt-Up 6'' 8 ea - $ - $ 782.61 $ 1.5 12.0 783 $ Shop weld SCH STD 6'' 15 ea - $ - $ 2 954.35 $ 3.0 45.3 2 954 $ Field Weld 6'' 8 ea - $ - $ 1 768.70 $ 3.4 27.1 1 769 $ Hydro test 6'' 200 ft - $ - $ 326.09 $ 0.0 5.0 326 $ Welding material 6'' 31 ea - $ 18.00 $ 558.00 $ - $ - 558 $ Pipe SCH STD SMLS A-106B 6'' 200 ft - $ 16.20 $ 3 240.00 $ - $ - 3 240 $ 90 Elbow BW SCH STD SMLS A234 WCB 6'' 8 ea - $ 32.00 $ 256.00 $ - $ - 256 $ 45 Elbow BW SCH STD SMLS A234 WPB 6'' 4 ea - $ 22.50 $ 90.00 $ - $ - 90 $ Te BW SCH STD SMLS A234 WPB 6'' 3 ea - $ 66.00 $ 198.00 $ - $ - 198 $ Flange # 150 RF Sch Std A-105N 6'' 8 ea - $ 36.00 $ 288.00 $ - $ - 288 $ Gate valve # 150 RF A216 WCB 6'' 3 ea - $ 700.00 $ 2 100.00 $ - $ - 2 100 $ Pipe handling sch STD 4'' 150 ft - $ - $ 4 500.00 $ 0.5 69.0 4 500 $ Valve handling 4'' 6 ea - $ - $ 665.22 $ 1.7 10.2 665 $ Weld neck Flange welding sch STD 4'' 10 ea - $ - $ 1 728.26 $ 2.7 26.5 1 728 $ Bolt-Up 4'' 20 ea - $ - $ 1 565.22 $ 1.2 24.0 1 565 $ Shop weld SCH STD 4'' 22 ea - $ - $ 3 084.78 $ 2.2 47.3 3 085 $ Field Weld 4'' 6 ea - $ - $ 966.52 $ 2.5 14.8 967 $ Hydro test 6'' 150 ft - $ - $ 195.65 $ 0.0 3.0 196 $ Welding material 4'' 38 ea - $ 12.00 $ 456.00 $ - $ - 456 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 28 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Pipe SCH STD SMLS A-106B 4'' 150 ft - $ 10.00 $ 1 500.00 $ - $ - 1 500 $ 90 Elbow BW SCH STD SMLS A234 WCB 4'' 12 ea - $ 11.00 $ 132.00 $ - $ - 132 $ 45 Elbow BW SCH STD SMLS A234 WPB 4'' 4 ea - $ 8.00 $ 32.00 $ - $ - 32 $ Te BW SCH STD SMLS A234 WPB 4'' 1 ea - $ 22.50 $ 22.50 $ - $ - 23 $ Flange # 150 RF Sch Std A-105N 4'' 10 ea - $ 22.00 $ 220.00 $ - $ - 220 $ Ecc reducer 6'' x 4'' BW SCH STD A234 WPB 4'' ea Ecc reducer 4'' x 2'' BW SCH STD A234 WPB 4'' ea - $ 15.03 $ - $ - $ - - $ Gate valve # 150 RF A216 WCB 4'' 6 ea - $ 380.00 $ 2 280.00 $ - $ - 2 280 $ Olet's Weld 3/4'' 3/4'' 6 ea - $ - $ 743.48 $ 1.9 11.4 743 $ Sockolet # 3000 A-105N 3/4'' 6 ea - $ 4.50 $ 27.00 $ - $ - 27 $ Nipple 3'' PBE SCH 160 SMLS A106-B 3/4'' 6 ea - $ 6.70 $ 40.20 $ - $ - 40 $ Nipple 3'' PExTE SCH 160 SMLS A106-B 3/4'' 6 ea - $ 6.70 $ 40.20 $ - $ - 40 $ Cap # 3000 Threaded A-105N 3/4'' 6 ea - $ 2.34 $ 14.04 $ - $ - 14 $ Gate valve # 800 SW F6 TRIM BB 3/4'' 6 ea - $ 31.00 $ 186.00 $ - $ - 186 $ Pipe support 24 ea - $ 50.00 $ 1 200.00 $ 2 347.83 $ 1.5 36.0 3 548 $ wall opening 2 ea - $ 100.00 $ 200.00 $ 521.74 $ 4.0 8.0 722 $ C41001/C41002 to T45001A/B ( tie-in on existing KA outlet line ) Pipe handling FRP HOR. 2" 40 ft - $ - $ 328.70 $ 0.1 5.0 329 $ Bolt-Up 2" 5 ea - $ - $ 228.26 $ 0.7 3.5 228 $ Shop joint 2" 8 ea - $ - $ 1 346.09 $ 2.6 20.6 1 346 $ Field joint 2" 3 ea - $ - $ 723.91 $ 3.7 11.1 724 $ Hydro test 2" 40 ft - $ - $ 41.74 $ 0.0 0.6 42 $ Pipe FRP 2" 40 ea - $ 15.75 $ 630.00 $ - $ - 630 $ 90 Elbow FRP 2" 1 ea - $ 112.80 $ 112.80 $ - $ - 113 $ 45 Elbow FRP 2" ea - $ 91.55 $ - $ - $ - - $ Valve TFE lined 2" 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ Flange FRP 2" 3 ea - $ 128.15 $ 384.45 $ - $ - 384 $ Pipe support 2 ea - $ 20.00 $ 40.00 $ 130.43 $ 1.0 2.0 170 $ T45001A to T45001B to P4500A/B to H25001 (repair) Pipe handling FRP 6'' 25 ft - $ - $ 326.09 $ 0.2 5.0 326 $ Bolt-Up 6'' 8 ea - $ - $ 782.61 $ 1.5 12.0 783 $ Shop joint 6'' 10 ea - $ - $ 3 241.30 $ 5.0 49.7 3 241 $ Field joint 6'' 2 ea - $ - $ 965.22 $ 7.4 14.8 965 $ Hydro test 6'' 25 ft - $ - $ 32.61 $ 0.0 0.5 33 $ Pipe FRP 6'' 25 ft - $ 50.25 $ 1 256.25 $ - $ - 1 256 $ 90 Elbow FRP 6'' 4 - $ 158.35 $ 633.40 $ - $ - 633 $ 45 Elbow FRP 6'' ea Pipe support lot - $ 100.00 $ - $ - $ - - $ SOPM sector P21001 process water to sect. 40 equipements Exist line modification from KB to KA tap at east 6'' end of exist pipe rack 1 ea - $ - $ 6 521.74 $ 100.0 100.0 6 522 $ Pipe handling sch STD HOR 4'' 162 ft - $ - $ 4 860.00 $ 0.5 74.5 4 860 $ Pipe handling sch STD VER 4'' 34 ft - $ - $ 1 020.00 $ 0.5 15.6 1 020 $ Valve handling 4'' 1 ea - $ - $ 110.87 $ 1.7 1.7 111 $ Weld neck Flange welding sch STD 4'' 2 ea - $ - $ 345.65 $ 2.7 5.3 346 $ Bolt-Up 4'' 2 ea - $ - $ 156.52 $ 1.2 2.4 157 $ Shop weld SCH STD 4'' 10 ea - $ - $ 1 402.17 $ 2.2 21.5 1 402 $ Field Weld 4'' 4 ea - $ - $ 644.35 $ 2.5 9.9 644 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 29 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Hydro test 4'' 196 ft - $ - $ 255.65 $ 0.0 3.9 256 $ Welding material 4'' 16 ea - $ 12.00 $ 192.00 $ - $ - 192 $ Pipe SCH STD SMLS A-106B 4'' 196 ft - $ 10.00 $ 1 960.00 $ - $ - 1 960 $ 90 Elbow BW SCH STD SMLS A234 WCB 4'' 4 ea - $ 11.00 $ 44.00 $ - $ - 44 $ 45 Elbow BW SCH STD SMLS A234 WPB 4'' 2 ea - $ 8.00 $ 16.00 $ - $ - 16 $ Te BW SCH STD SMLS A234 WPB 4'' 3 ea - $ 22.50 $ 67.50 $ - $ - 68 $ Flange # 150 RF Sch Std A-105N 4'' 2 ea - $ 22.00 $ 44.00 $ - $ - 44 $ Ecc reducer 4'' x 2'' BW SCH STD A234 WPB 4'' 4 ea - $ 15.03 $ 60.12 $ - $ - 60 $ Gate valve # 150 RF A216 WCB 4'' 1 ea - $ 380.00 $ 380.00 $ - $ - 380 $ Pipe support 10 ea - $ 50.00 $ 500.00 $ 978.26 $ 1.5 15.0 1 478 $ wall opening 1 ea - $ 100.00 $ 100.00 $ 260.87 $ 4.0 4.0 361 $ pipe handling HOR 2'' 174 ft - $ - $ 4 993.04 $ 0.4 76.6 4 993 $ pipe handling VER 2'' 115 ft - $ - $ 3 300.00 $ 0.4 50.6 3 300 $ valve handling 2'' 12 ea - $ - $ 391.30 $ 0.5 6.0 391 $ flange welding 2'' 24 ea - $ - $ 2 034.78 $ 1.3 31.2 2 035 $ Bolt-up 2'' 24 ea - $ - $ 1 095.65 $ 0.7 16.8 1 096 $ shop weld 2'' 24 ea - $ - $ 2 238.26 $ 1.4 34.3 2 238 $ field weld 2'' 10 ea - $ - $ 1 023.91 $ 1.6 15.7 1 024 $ Hydro test 2" 289 ft - $ - $ 301.57 $ 0.0 4.6 302 $ welding consummable 2" 58 ea - $ 6.00 $ 348.00 $ - $ - 348 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 289 ft - $ 5.36 $ 1 549.04 $ - $ - 1 549 $ 90 Elbow sch 80 A234 WPB 2'' 20 ea - $ 4.25 $ 85.00 $ - $ - 85 $ 45 Elbow sch 80 A234 WPB 2'' 8 ea - $ 3.75 $ 30.00 $ - $ - 30 $ Te sch 80 A 234 WPB 2'' 6 ea - $ 10.00 $ 60.00 $ - $ - 60 $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 12 ea - $ 15.16 $ 181.92 $ - $ - 182 $ Gate valve 2'' 2'' 12 ea - $ 190.00 $ 2 280.00 $ - $ - 2 280 $ pipe support 20 ea - $ 15.00 $ 300.00 $ 1 304.35 $ 1.0 20.0 1 604 $ pipe handling 1'' 40 ft - $ - $ 991.30 $ 0.4 15.2 991 $ valve handling 1'' 2 ea - $ - $ 78.26 $ 0.6 1.2 78 $ flange welding 1'' 2 ea - $ - $ 169.57 $ 1.3 2.6 170 $ Bolt-up 1'' 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ Shop weld 1'' 8 ea - $ - $ 365.22 $ 0.7 5.6 365 $ Field Weld 1'' 4 ea - $ - $ 213.91 $ 0.8 3.3 214 $ Hydro test 1'' 40 ft - $ - $ 41.74 $ 0.0 0.6 42 $ Consommables de soudure 1'' ea - $ 3.00 $ - $ - $ - - $ 1'' 3000# Tee SW STL A105N 1'' u - $ 9.05 $ - $ - $ - - $ 1'' 150 # RF SW Flange Sch 80 bore STL A 105N 1'' 2 u - $ 11.28 $ 22.56 $ - $ - 23 $ 1'' 150# 1/8'' GasketRF 304SS Spiral Wound Grafoil 1'' 2 u - $ 3.11 $ 6.22 $ - $ - 6 $ 1'' sch 80 pipe SMLS STL A 106-B 1'' 40 ft - $ 3.05 $ 122.00 $ - $ - 122 $ 90 Elbow sch 80 A234 WPB 1'' 4 ea - $ 2.00 $ 8.00 $ - $ - 8 $ 45 Elbow sch 80 A234 WPB 1'' 4 ea - $ 2.50 $ 10.00 $ - $ - 10 $ pipe support 1'' 6 ea - $ 15.00 $ 90.00 $ 195.65 $ 0.5 3.0 286 $ Olet's Weld 3/4'' 3/4'' 6 ea - $ - $ 743.48 $ 1.9 11.4 743 $ Sockolet # 3000 A-105N 3/4'' 6 ea - $ 4.50 $ 27.00 $ - $ - 27 $ Nipple 3'' PBE SCH 160 SMLS A106-B 3/4'' 6 ea - $ 6.70 $ 40.20 $ - $ - 40 $ Nipple 3'' PExTE SCH 160 SMLS A106-B 3/4'' 6 ea - $ 6.70 $ 40.20 $ - $ - 40 $ Cap # 3000 Threaded A-105N 3/4'' 6 ea - $ 2.34 $ 14.04 $ - $ - 14 $ Gate valve # 800 SW F6 TRIM BB 3/4'' 6 ea - $ 31.00 $ 186.00 $ - $ - 186 $ R41001 to T46001 SOPM pipe handling 2'' 50 ft - $ - $ 1 434.78 $ 0.4 22.0 1 435 $ valve handling 2'' ea - $ - $ - $ 0.5 - - $ flange welding 2'' 2 ea - $ - $ 169.57 $ 1.3 2.6 170 $ Bolt-up 2'' 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 30 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) shop weld 2'' 8 ea - $ - $ 469.57 $ 0.9 7.2 470 $ field weld 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ welding consummable 2" 12 ea - $ 6.00 $ 72.00 $ - $ - 72 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 50 ft - $ 5.36 $ 268.00 $ - $ - 268 $ 90 Elbow sch 80 A234 WPB 2'' 6 ea - $ 4.25 $ 25.50 $ - $ - 26 $ 45 Elbow sch 80 A234 WPB 2'' ea - $ 3.75 $ - $ - $ - - $ Te sch 80 A 234 WPB 2'' ea - $ 10.00 $ - $ - $ - - $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 2 ea - $ 15.16 $ 30.32 $ - $ - 30 $ Gate valve 2'' PTFE lined 2'' 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ R41002 to T46001 SOPM pipe handling 2'' 50 ft - $ - $ 1 434.78 $ 0.4 22.0 1 435 $ valve handling 2'' ea - $ - $ - $ 0.5 - - $ flange welding 2'' 2 ea - $ - $ 169.57 $ 1.3 2.6 170 $ Bolt-up 2'' 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ shop weld 2'' 8 ea - $ - $ 469.57 $ 0.9 7.2 470 $ field weld 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ welding consummable 2" 12 ea - $ 6.00 $ 72.00 $ - $ - 72 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 50 ft - $ 5.36 $ 268.00 $ - $ - 268 $ 90 Elbow sch 80 A234 WPB 2'' 6 ea - $ 4.25 $ 25.50 $ - $ - 26 $ 45 Elbow sch 80 A234 WPB 2'' ea - $ 3.75 $ - $ - $ - - $ Te sch 80 A 234 WPB 2'' ea - $ 10.00 $ - $ - $ - - $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 2 ea - $ 15.16 $ 30.32 $ - $ - 30 $ Gate valve 2'' PTFE lined 2'' 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ pipe support 5 ea - $ 15.00 $ 75.00 $ 326.09 $ 1.0 5.0 401 $ T46001 to P46001 pipe handling 2'' 35 ft - $ - $ 205.43 $ 0.1 3.2 205 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange gluing 2'' 1 ea - $ - $ 21.52 $ 0.3 0.3 22 $ Bolt-up 2'' 1 ea - $ - $ 45.65 $ 0.7 0.7 46 $ shop joint 2'' 7 ea - $ - $ 410.87 $ 0.9 6.3 411 $ field joint 2'' 3 ea - $ - $ 199.57 $ 1.0 3.1 200 $ Hydro test 2" 35 ft - $ - $ 36.52 $ 0.0 0.6 37 $ gluing consummable 2" 10 ea - $ 6.00 $ 60.00 $ - $ - 60 $ 2'' sch 80 pipe C.P.V.C. 2'' 35 ft - $ 9.00 $ 315.00 $ - $ - 315 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' ea - $ 29.90 $ - $ - $ - - $ Te sch 80 C.P.V.C. 2'' 1 ea - $ 37.10 $ 37.10 $ 25.00 $ - 62 $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 1 ea - $ 38.40 $ 38.40 $ - $ - 38 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 3 ea - $ 15.00 $ 45.00 $ 195.65 $ 1.0 3.0 241 $ P46001 to F46001 pipe handling 2'' 35 ft - $ - $ 205.43 $ 0.1 3.2 205 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange welding 2'' 2 ea - $ - $ 43.04 $ 0.3 0.7 43 $ Bolt-up 2'' 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ shop joint 2'' 7 ea - $ - $ 410.87 $ 0.9 6.3 411 $ field joint 2'' 3 ea - $ - $ 199.57 $ 1.0 3.1 200 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 31 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Hydro test 2" 35 ft - $ - $ 36.52 $ 0.0 0.6 37 $ gluing consummable 2" 10 ea - $ 6.00 $ 60.00 $ - $ - 60 $ 2'' sch 80 pipe C.P.V.C. 2'' 35 ft - $ 9.00 $ 315.00 $ - $ - 315 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' ea - $ 29.90 $ - $ - $ - - $ Te sch 80 C.P.V.C. 2'' ea - $ 37.10 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 2 ea - $ 38.40 $ 76.80 $ - $ - 77 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 3 ea - $ 15.00 $ 45.00 $ 195.65 $ 1.0 3.0 241 $ F46001 to D46001 (HG) pipe handling 2'' 50 ft - $ - $ 293.48 $ 0.1 4.5 293 $ valve handling 2'' ea - $ - $ - $ 0.4 - - $ flange welding 2'' ea - $ - $ - $ 0.3 - - $ Bolt-up 2'' ea - $ - $ - $ 0.7 - - $ shop joint 2'' 11 ea - $ - $ 645.65 $ 0.9 9.9 646 $ field joint 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ gluing consummable 2" 15 ea - $ 6.00 $ 90.00 $ - $ - 90 $ 2'' sch 80 pipe C.P.V.C. 2'' 50 ft - $ 9.00 $ 450.00 $ - $ - 450 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' 2 ea - $ 29.90 $ 59.80 $ - $ - 60 $ Te sch 80 C.P.V.C. 2'' 1 ea - $ 37.10 $ 37.10 $ - $ - 37 $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" ea - $ 38.40 $ - $ - $ - - $ Gate valve 2'' 2'' ea - $ 190.00 $ - $ - $ - - $ pipe support 5 ea - $ 15.00 $ 75.00 $ 326.09 $ 1.0 5.0 401 $ D46001 to K46003 NASH pipe handling 2'' 50 ft - $ - $ 293.48 $ 0.1 4.5 293 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange welding 2'' 1 ea - $ - $ 21.52 $ 0.3 0.3 22 $ Bolt-up 2'' 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ shop joint 2'' 11 ea - $ - $ 645.65 $ 0.9 9.9 646 $ field joint 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ gluing consummable 2" 15 ea - $ 6.00 $ 90.00 $ - $ - 90 $ 2'' sch 80 pipe C.P.V.C. 2'' 50 ft - $ 9.00 $ 450.00 $ - $ - 450 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' 2 ea - $ 29.90 $ 59.80 $ - $ - 60 $ Te sch 80 C.P.V.C. 2'' ea - $ 37.10 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 1 ea - $ 38.40 $ 38.40 $ - $ - 38 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 5 ea - $ 15.00 $ 75.00 $ 326.09 $ 1.0 5.0 401 $ k46003 to Atm. pipe handling 4'' 60 ft - $ - $ 4 304.35 $ 1.1 66.0 4 304 $ valve handling 4'' ea - $ - $ - $ 1.3 - - $ flange welding 4'' 1 ea - $ - $ 35.87 $ 0.6 0.6 36 $ Bolt-up 4'' 1 ea - $ - $ 45.65 $ 0.7 0.7 46 $ shop joint 4'' 11 ea - $ - $ 645.65 $ 0.9 9.9 646 $ field joint 4'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 4'' ft - $ - $ - $ 0.0 - - $ gluing consummable 4'' 15 ea - $ 6.00 $ 90.00 $ - $ - 90 $ 4'' sch 80 pipe C.P.V.C. 4'' 60 ft - $ 16.92 $ 1 015.20 $ - $ - 1 015 $ 90 Elbow sch 80 C.P.V.C. 4'' 4 ea - $ 130.00 $ 520.00 $ - $ - 520 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 32 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) 45 Elbow sch 80 C.P.V.C 4'' 2 ea - $ 107.75 $ 215.50 $ - $ - 216 $ Te sch 80 C.P.V.C. 4'' 1 ea - $ 125.30 $ 125.30 $ - $ - 125 $ 4'' 150 # RF SW Flange Sch 80 C.P.V.C. 4'' 1 ea - $ 112.20 $ 112.20 $ - $ - 112 $ Gate valve 2'' 4'' ea - $ 190.00 $ - $ - $ - - $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ D46001 to T46003 MGO slurry pipe handling 2'' 30 ft - $ - $ 176.09 $ 0.1 2.7 176 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange welding 2'' 3 ea - $ - $ 64.57 $ 0.3 1.0 65 $ Bolt-up 2'' 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ shop joint 2'' 6 ea - $ - $ 352.17 $ 0.9 5.4 352 $ field joint 2'' 2 ea - $ - $ 133.04 $ 1.0 2.0 133 $ Hydro test 2" 30 ft - $ - $ 31.30 $ 0.0 0.5 31 $ gluing consummable 2" 7 ea - $ 6.00 $ 42.00 $ - $ - 42 $ 2'' sch 80 pipe C.P.V.C. 2'' 30 ft - $ 9.00 $ 270.00 $ - $ - 270 $ 90 Elbow sch 80 C.P.V.C. 2'' 3 ea - $ 27.85 $ 83.55 $ - $ - 84 $ 45 Elbow sch 80 C.P.V.C 2'' ea - $ 29.90 $ - $ - $ - - $ Te sch 80 C.P.V.C. 2'' ea - $ 37.10 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 3 ea - $ 38.40 $ 115.20 $ - $ - 115 $ Gate valve 2'' 2'' 1 ea - $ 1 400.00 $ 1 400.00 $ - $ - 1 400 $ pipe support 2 ea - $ 15.00 $ 30.00 $ 130.43 $ 1.0 2.0 160 $ R41003 to T46002 SOPM pipe handling 2'' 50 ft - $ - $ 1 434.78 $ 0.4 22.0 1 435 $ valve handling 2'' ea - $ - $ - $ 0.5 - - $ flange welding 2'' 2 ea - $ - $ 169.57 $ 1.3 2.6 170 $ Bolt-up 2'' 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ shop weld 2'' 8 ea - $ - $ 469.57 $ 0.9 7.2 470 $ field weld 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ welding consummable 2" 12 ea - $ 6.00 $ 72.00 $ - $ - 72 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 50 ft - $ 5.36 $ 268.00 $ - $ - 268 $ 90 Elbow sch 80 A234 WPB 2'' 6 ea - $ 4.25 $ 25.50 $ - $ - 26 $ 45 Elbow sch 80 A234 WPB 2'' ea - $ 3.75 $ - $ - $ - - $ Te sch 80 A 234 WPB 2'' ea - $ 10.00 $ - $ - $ - - $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 2 ea - $ 15.16 $ 30.32 $ - $ - 30 $ Gate valve 2'' PTFE lined 2'' ea - $ 1 400.00 $ - $ - $ - - $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ R41004 to T46002 SOPM pipe handling 2'' 50 ft - $ - $ 1 434.78 $ 0.4 22.0 1 435 $ valve handling 2'' ea - $ - $ - $ 0.5 - - $ flange welding 2'' 2 ea - $ - $ 169.57 $ 1.3 2.6 170 $ Bolt-up 2'' 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ shop weld 2'' 8 ea - $ - $ 469.57 $ 0.9 7.2 470 $ field weld 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ welding consummable 2" 12 ea - $ 6.00 $ 72.00 $ - $ - 72 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 50 ft - $ 5.36 $ 268.00 $ - $ - 268 $ 90 Elbow sch 80 A234 WPB 2'' 6 ea - $ 4.25 $ 25.50 $ - $ - 26 $ 45 Elbow sch 80 A234 WPB 2'' ea - $ 3.75 $ - $ - $ - - $ Te sch 80 A 234 WPB 2'' ea - $ 10.00 $ - $ - $ - - $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 33 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 2 ea - $ 15.16 $ 30.32 $ - $ - 30 $ Gate valve 2'' PTFE lined 2'' ea - $ 1 400.00 $ - $ - $ - - $ pipe support 5 ea - $ 15.00 $ 75.00 $ 326.09 $ 1.0 5.0 401 $ T46002 to P46002 pipe handling 2'' 35 ft - $ - $ 205.43 $ 0.1 3.2 205 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange welding 2'' 1 ea - $ - $ 21.52 $ 0.3 0.3 22 $ Bolt-up 2'' 1 ea - $ - $ 45.65 $ 0.7 0.7 46 $ shop joint 2'' 7 ea - $ - $ 410.87 $ 0.9 6.3 411 $ field joint 2'' 3 ea - $ - $ 199.57 $ 1.0 3.1 200 $ Hydro test 2" 35 ft - $ - $ 36.52 $ 0.0 0.6 37 $ gluing consummable 2" 10 ea - $ 6.00 $ 60.00 $ - $ - 60 $ 2'' sch 80 pipe C.P.V.C. 2'' 35 ft - $ 9.00 $ 315.00 $ - $ - 315 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' ea - $ 29.90 $ - $ - $ - - $ Te sch 80 C.P.V.C. 2'' 1 ea - $ 37.10 $ 37.10 $ - $ - 37 $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 1 ea - $ 38.40 $ 38.40 $ - $ - 38 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 3 ea - $ 15.00 $ 45.00 $ 195.65 $ 1.0 3.0 241 $ P46002 to F46002 pipe handling 2'' 35 ft - $ - $ 205.43 $ 0.1 3.2 205 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange welding 2'' 2 ea - $ - $ 43.04 $ 0.3 0.7 43 $ Bolt-up 2'' 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ shop joint 2'' 7 ea - $ - $ 410.87 $ 0.9 6.3 411 $ field joint 2'' 3 ea - $ - $ 199.57 $ 1.0 3.1 200 $ Hydro test 2" 35 ft - $ - $ 36.52 $ 0.0 0.6 37 $ gluing consummable 2" 10 ea - $ 6.00 $ 60.00 $ - $ - 60 $ 2'' sch 80 pipe C.P.V.C. 2'' 35 ft - $ 9.00 $ 315.00 $ - $ - 315 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' ea - $ 29.90 $ - $ - $ - - $ Te sch 80 C.P.V.C. 2'' ea - $ 37.10 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 2 ea - $ 38.40 $ 76.80 $ - $ - 77 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 3 ea - $ 15.00 $ 45.00 $ 195.65 $ 1.0 3.0 241 $ F46002 to D46002 pipe handling 2'' 50 ft - $ - $ 293.48 $ 0.1 4.5 293 $ valve handling 2'' ea - $ - $ - $ 0.4 - - $ flange welding 2'' ea - $ - $ - $ 0.3 - - $ Bolt-up 2'' ea - $ - $ - $ 0.7 - - $ shop joint 2'' 11 ea - $ - $ 645.65 $ 0.9 9.9 646 $ field joint 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ gluing consummable 2" 15 ea - $ 6.00 $ 90.00 $ - $ - 90 $ 2'' sch 80 pipe C.P.V.C. 2'' 50 ft - $ 9.00 $ 450.00 $ - $ - 450 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' 2 ea - $ 29.90 $ 59.80 $ - $ - 60 $ Te sch 80 C.P.V.C. 2'' 1 ea - $ 37.10 $ 37.10 $ - $ - 37 $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" ea - $ 38.40 $ - $ - $ - - $ Gate valve 2'' 2'' ea - $ 190.00 $ - $ - $ - - $ pipe support 5 ea - $ 15.00 $ 75.00 $ 326.09 $ 1.0 5.0 401 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 34 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) D46002 to K46004 NASH pipe handling 2'' 50 ft - $ - $ 293.48 $ 0.1 4.5 293 $ valve handling 2'' 1 ea - $ - $ 22.83 $ 0.4 0.4 23 $ flange welding 2'' 1 ea - $ - $ 21.52 $ 0.3 0.3 22 $ Bolt-up 2'' 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ shop joint 2'' 11 ea - $ - $ 645.65 $ 0.9 9.9 646 $ field joint 2'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 2" 50 ft - $ - $ 52.17 $ 0.0 0.8 52 $ gluing consummable 2" 15 ea - $ 6.00 $ 90.00 $ - $ - 90 $ 2'' sch 80 pipe C.P.V.C. 2'' 50 ft - $ 9.00 $ 450.00 $ - $ - 450 $ 90 Elbow sch 80 C.P.V.C. 2'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 2'' 2 ea - $ 29.90 $ 59.80 $ - $ - 60 $ Te sch 80 C.P.V.C. 2'' ea - $ 37.10 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 1 ea - $ 38.40 $ 38.40 $ - $ - 38 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 5 ea - $ 15.00 $ 75.00 $ 326.09 $ 1.0 5.0 401 $ k46004 to Atm. pipe handling 4'' 60 ft - $ - $ 1 721.74 $ 0.4 26.4 1 722 $ valve handling 4'' ea - $ - $ - $ 0.5 - - $ flange welding 4'' 1 ea - $ - $ 84.78 $ 1.3 1.3 85 $ Bolt-up 4'' 1 ea - $ - $ 78.26 $ 1.2 1.2 78 $ shop joint 4'' 11 ea - $ - $ 645.65 $ 0.9 9.9 646 $ field joint 4'' 4 ea - $ - $ 266.09 $ 1.0 4.1 266 $ Hydro test 4'' ft - $ - $ - $ 0.0 - - $ gluing consummable 4'' 15 ea - $ 6.00 $ 90.00 $ - $ - 90 $ 4'' sch 80 pipe C.P.V.C. 4'' 60 ft - $ 9.00 $ 540.00 $ - $ - 540 $ 90 Elbow sch 80 C.P.V.C. 4'' 4 ea - $ 27.85 $ 111.40 $ - $ - 111 $ 45 Elbow sch 80 C.P.V.C 4'' 2 ea - $ 29.90 $ 59.80 $ - $ - 60 $ Te sch 80 C.P.V.C. 4'' 1 ea - $ 37.10 $ 37.10 $ - $ - 37 $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 4'' 1 ea - $ 38.40 $ 38.40 $ - $ - 38 $ Gate valve 2'' 4'' ea - $ 190.00 $ - $ - $ - - $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ D46002 to T46003 MGO slurry pipe handling 2'' 30 ft - $ - $ 860.87 $ 0.4 13.2 861 $ valve handling 2'' 1 ea - $ - $ 32.61 $ 0.5 0.5 33 $ flange welding 2'' 3 ea - $ - $ 254.35 $ 1.3 3.9 254 $ Bolt-up 2'' 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ shop joint 2'' 6 ea - $ - $ 352.17 $ 0.9 5.4 352 $ field joint 2'' 2 ea - $ - $ 133.04 $ 1.0 2.0 133 $ Hydro test 2" 30 ft - $ - $ 31.30 $ 0.0 0.5 31 $ gluing consummable 2" 7 ea - $ 6.00 $ 42.00 $ - $ - 42 $ 2'' sch 80 pipe C.P.V.C. 2'' 30 ft - $ 9.00 $ 270.00 $ - $ - 270 $ 90 Elbow sch 80 C.P.V.C. 2'' 3 ea - $ 27.85 $ 83.55 $ - $ - 84 $ 45 Elbow sch 80 C.P.V.C 2'' ea - $ 29.90 $ - $ - $ - - $ Te sch 80 C.P.V.C. 2'' ea - $ 37.10 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 3 ea - $ 38.40 $ 115.20 $ - $ - 115 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 2 ea - $ 15.00 $ 30.00 $ 130.43 $ 1.0 2.0 160 $ p46003 to T42001 MGO slurry mixing tank pipe handling 2'' 120 ft - $ - $ 3 443.48 $ 0.4 52.8 3 443 $ valve handling 2'' 1 ea - $ - $ 32.61 $ 0.5 0.5 33 $ flange welding 2'' 4 ea - $ - $ 339.13 $ 1.3 5.2 339 $ Bolt-up 2'' 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 35 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) shop joint 2'' 20 ea - $ - $ 1 173.91 $ 0.9 18.0 1 174 $ field joint 2'' 8 ea - $ - $ 532.17 $ 1.0 8.2 532 $ Hydro test 2" 120 ft - $ - $ 125.22 $ 0.0 1.9 125 $ gluing consummable 2" 28 ea - $ 6.00 $ 168.00 $ - $ - 168 $ 2'' sch 80 pipe C.P.V.C. 2'' 120 ft - $ 9.00 $ 1 080.00 $ - $ - 1 080 $ 90 Elbow sch 80 C.P.V.C. 2'' 8 ea - $ 27.85 $ 222.80 $ - $ - 223 $ 45 Elbow sch 80 C.P.V.C 2'' 4 ea - $ 29.90 $ 119.60 $ - $ - 120 $ Te sch 80 C.P.V.C. 2'' 1 ea - $ 37.10 $ 37.10 $ - $ - 37 $ 2'' 150 # RF SW Flange Sch 80 C.P.V.C. 2" 4 ea - $ 38.40 $ 153.60 $ - $ - 154 $ Gate valve 2'' 2'' 1 ea - $ 190.00 $ 190.00 $ - $ - 190 $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ Natural GAZ line from AD to K46001 tie point at Ouest end of exist piperack 1 ea - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ pipe handling HOR 2'' 80 ft - $ - $ 2 295.65 $ 0.4 35.2 2 296 $ pipe handling VER 2'' 20 ft - $ - $ 573.91 $ 0.4 8.8 574 $ valve handling 2'' 2 ea - $ - $ 65.22 $ 0.5 1.0 65 $ flange welding 2'' 3 ea - $ - $ 254.35 $ 1.3 3.9 254 $ Bolt-up 2'' 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ shop weld 2'' 10 ea - $ - $ 932.61 $ 1.4 14.3 933 $ field weld 2'' 4 ea - $ - $ 409.57 $ 1.6 6.3 410 $ Hydro test 2" 100 ft - $ - $ 104.35 $ 0.0 1.6 104 $ welding consummable 2" 17 ea - $ 6.00 $ 102.00 $ - $ - 102 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 100 ft - $ 5.36 $ 536.00 $ - $ - 536 $ 90 Elbow sch 80 A234 WPB 2'' 8 ea - $ 4.25 $ 34.00 $ - $ - 34 $ 45 Elbow sch 80 A234 WPB 2'' 2 ea - $ 3.75 $ 7.50 $ - $ - 8 $ Te sch 80 A 234 WPB 2'' ea - $ 10.00 $ - $ - $ - - $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 4 ea - $ 15.16 $ 60.64 $ - $ - 61 $ Gate valve 2'' 2'' 2 ea - $ 190.00 $ 380.00 $ - $ - 380 $ pipe support 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ Boom truck 17T 4 hr - $ 140.00 $ 560.00 $ - $ - 560 $ Sector 40/50 T53001 to P53001 to R41001/2/3/4 CS PTFE lined ( H2SO4) remove existing piping 4'' 90 ft - $ - $ 1 467.39 $ 0.3 22.5 1 467 $ Pipe cost add foot /spool 3'' 604 ea - $ 81.25 $ 49 075.00 $ - $ - 49 075 $ spool 3'' x 10' 3'' 4 ea - $ 312.00 $ 1 248.00 $ - $ - 1 248 $ spool 3'' x 15' 3'' 4 ea - $ 312.00 $ 1 248.00 $ - $ - 1 248 $ spool 3'' x 20' 3'' 24 ea - $ 312.00 $ 7 488.00 $ - $ - 7 488 $ tee 3'' x 3'' x 3'' 3'' 3 ea - $ 785.00 $ 2 355.00 $ - $ - 2 355 $ 90 deg elbow 3'' 17 ea - $ 470.00 $ 7 990.00 $ - $ - 7 990 $ PTFE lined valve 3'' 3 ea - $ 2 705.00 $ 8 115.00 $ - $ - 8 115 $ PTFE lined valve Y43001/2/3/4 3'' 4 ea - $ 1 400.00 $ 5 600.00 $ - $ - 5 600 $ Pipe handling 3'' 604 ea - $ - $ 16 938.26 $ 0.4 259.7 16 938 $ Bolt up 3'' 66 ea - $ - $ 3 443.48 $ 0.8 52.8 3 443 $ pipe support 3'' 40 ea - $ 15.00 $ 600.00 $ 2 608.70 $ 1.0 40.0 3 209 $ boom truck 17T 40 hr 150.00 $ 6 000.00 $ - $ - $ - 6 000 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 36 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Tanker truck to T53001 to P53001PTFE lined ( H2SO4) remove existing piping 4'' 70 ft - $ - $ 1 141.30 $ 0.3 17.5 1 141 $ Pipe cost add foot /spool 3'' 70 ea - $ 81.25 $ 5 687.50 $ - $ - 5 688 $ spool 3'' x 10' 3'' 2 ea - $ 312.00 $ 624.00 $ - $ - 624 $ spool 3'' x 15' 3'' 2 ea - $ 312.00 $ 624.00 $ - $ - 624 $ spool 3'' x 20' 3'' 1 ea - $ 312.00 $ 312.00 $ - $ - 312 $ tee 3'' x 3'' x 3'' 3'' 1 ea - $ 785.00 $ 785.00 $ - $ - 785 $ 90 deg elbow 3'' 4 ea - $ 470.00 $ 1 880.00 $ - $ - 1 880 $ PTFE lined valve 3'' 3 ea - $ 2 705.00 $ 8 115.00 $ - $ - 8 115 $ Pipe handling 3'' 70 ea - $ - $ 1 963.04 $ 0.4 30.1 1 963 $ Bolt up 3'' 12 ea - $ - $ 626.09 $ 0.8 9.6 626 $ pipe support 3'' 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ boom truck 17T 24 hr 150.00 $ 3 600.00 $ - $ - $ - 3 600 $ T57001 to P57001 to H47003 to H47001 Pipe handling FRP HOR. 3'' 300 ft - $ - $ 2 993.48 $ 0.2 45.9 2 993 $ Bolt-Up 3'' 6 ea - $ - $ 313.04 $ 0.8 4.8 313 $ Shop joint 3'' 16 ea - $ - $ 2 953.04 $ 2.8 45.3 2 953 $ Field joint 3'' 8 ea - $ - $ 2 170.43 $ 4.2 33.3 2 170 $ Hydro test 3'' 300 ft - $ - $ 391.30 $ 0.0 6.0 391 $ Pipe FRP 3'' 300 ea - $ 24.85 $ 7 455.00 $ - $ - 7 455 $ 90 Elbow FRP 3'' 8 ea - $ 131.00 $ 1 048.00 $ - $ - 1 048 $ 45 Elbow FRP 3'' 2 ea - $ 101.85 $ 203.70 $ - $ - 204 $ Flange FRP 3'' 4 ea - $ 151.95 $ 607.80 $ - $ - 608 $ Tee FRP 3'' ea - $ 151.95 $ - $ - $ - - $ Valve Tufline 2" 2 ea - $ 1 700.00 $ 3 400.00 $ - $ - 3 400 $ Pipe support 20 ea - $ 35.00 $ 700.00 $ 1 956.52 $ 1.5 30.0 2 657 $ Wall penetration 1 ea - $ - $ 260.87 $ 4.0 4.0 261 $ H47001 to U47001 Pipe cost add foot /spool 3'' 20 ea - $ 81.25 $ 1 625.00 $ - $ - 1 625 $ spool 3'' x 5' 3'' 2 ea - $ 312.00 $ 624.00 $ - $ - 624 $ spool 3'' x 10' 3'' 1 ea - $ 312.00 $ 312.00 $ - $ - 312 $ tee 3'' x 3'' x 3'' 3'' ea - $ 785.00 $ - $ - $ - - $ 90 deg elbow 3'' 3 ea - $ 470.00 $ 1 410.00 $ - $ - 1 410 $ PTFE lined valve 3'' 1 ea - $ 2 705.00 $ 2 705.00 $ - $ - 2 705 $ Pipe handling 3'' 20 ea - $ - $ 560.87 $ 0.4 8.6 561 $ Bolt up 3'' 8 ea - $ - $ 417.39 $ 0.8 6.4 417 $ pipe support 3'' 3 ea - $ 15.00 $ 45.00 $ 195.65 $ 1.0 3.0 241 $ U47001 to P47001 to H47003 Pipe cost add foot /spool 3'' 30 ea - $ 81.25 $ 2 437.50 $ - $ - 2 438 $ spool 3'' x 5' 3'' 4 ea - $ 312.00 $ 1 248.00 $ - $ - 1 248 $ spool 3'' x 10' 3'' 1 ea - $ 312.00 $ 312.00 $ - $ - 312 $ tee 3'' x 3'' x 3'' 3'' ea - $ 785.00 $ - $ - $ - - $ 90 deg elbow 3'' 5 ea - $ 470.00 $ 2 350.00 $ - $ - 2 350 $ PTFE lined valve 3'' 2 ea - $ 2 705.00 $ 5 410.00 $ - $ - 5 410 $ Pipe handling 3'' 30 ea - $ - $ 841.30 $ 0.4 12.9 841 $ Bolt up 3'' 10 ea - $ - $ 521.74 $ 0.8 8.0 522 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 37 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) pipe support 3'' 6 ea - $ 15.00 $ 90.00 $ 391.30 $ 1.0 6.0 481 $ H47003 to T57002A/T57002B Pipe handling FRP HOR. 2" 300 ft - $ - $ 2 465.22 $ 0.1 37.8 2 465 $ Bolt-Up 2" 3 ea - $ - $ 136.96 $ 0.7 2.1 137 $ Shop joint 2" 16 ea - $ - $ 2 692.17 $ 2.6 41.3 2 692 $ Field joint 2" 8 ea - $ - $ 1 925.22 $ 3.7 29.5 1 925 $ Hydro test 2" 300 ft - $ - $ 313.04 $ 0.0 4.8 313 $ Pipe FRP 2" 300 ea - $ 15.75 $ 4 725.00 $ - $ - 4 725 $ 90 Elbow FRP 2" 8 ea - $ 112.80 $ 902.40 $ - $ - 902 $ 45 Elbow FRP 2" 2 ea - $ 91.55 $ 183.10 $ - $ - 183 $ Valve Tufline 2" 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ Flange FRP 2" 7 ea - $ 128.15 $ 897.05 $ - $ - 897 $ Pipe support 20 ea - $ 20.00 $ 400.00 $ 1 304.35 $ 1.0 20.0 1 704 $ P57002 to tanker truck Pipe handling FRP HOR. 2" 20 ft - $ - $ 164.35 $ 0.1 2.5 164 $ Bolt-Up 2" 2 ea - $ - $ 91.30 $ 0.7 1.4 91 $ Shop joint 2" 6 ea - $ - $ 1 009.57 $ 2.6 15.5 1 010 $ Field joint 2" 2 ea - $ - $ 482.61 $ 3.7 7.4 483 $ Hydro test 2" 20 ft - $ - $ 20.87 $ 0.0 0.3 21 $ Pipe FRP 2" 20 ea - $ 15.75 $ 315.00 $ - $ - 315 $ 90 Elbow FRP 2" 2 ea - $ 112.80 $ 225.60 $ - $ - 226 $ 45 Elbow FRP 2" 2 ea - $ 91.55 $ 183.10 $ - $ - 183 $ Valve Tufline 2" 2 ea - $ 1 400.00 $ 2 800.00 $ - $ - 2 800 $ Flange FRP 2" 3 ea - $ 128.15 $ 384.45 $ - $ - 384 $ Pipe support 2 ea - $ 20.00 $ 40.00 $ 130.43 $ 1.0 2.0 170 $ P57002 to tanker A41001/2/3/4 Pipe handling FRP HOR. 2" 100 ft - $ - $ 821.74 $ 0.1 12.6 822 $ Bolt-Up 2" 10 ea - $ - $ 456.52 $ 0.7 7.0 457 $ Shop joint 2" 20 ea - $ - $ 3 365.22 $ 2.6 51.6 3 365 $ Field joint 2" 8 ea - $ - $ 1 925.22 $ 3.7 29.5 1 925 $ Hydro test 2" 100 ft - $ - $ 104.35 $ 0.0 1.6 104 $ Pipe FRP 2" 20 ea - $ 15.75 $ 315.00 $ - $ - 315 $ 90 Elbow FRP 2" 2 ea - $ 112.80 $ 225.60 $ - $ - 226 $ 45 Elbow FRP 2" 2 ea - $ 91.55 $ 183.10 $ - $ - 183 $ Valve Tufline 2" 1 ea - $ 1 400.00 $ 1 400.00 $ - $ - 1 400 $ Valve TFE lined 2" 4 ea - $ 1 400.00 $ 5 600.00 $ - $ - 5 600 $ Flange FRP 2" 7 ea - $ 128.15 $ 897.05 $ - $ - 897 $ Pipe support 7 ea - $ 20.00 $ 140.00 $ 456.52 $ 1.0 7.0 597 $ Water make-up from industrial parc to T21101 Excation, filling, compaction see civil Pipe handling sch STD 8'' 850 ft - $ - $ 34 923.91 $ 0.6 535.5 34 924 $ Valve handling 8'' 2 ea - $ - $ 365.22 $ 2.8 5.6 365 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 38 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Weld neck Flange welding sch STD 8'' 2 ea - $ - $ 586.96 $ 4.5 9.0 587 $ Bolt-Up 8'' 4 ea - $ - $ 547.83 $ 2.1 8.4 548 $ Shop weld SCH STD 8'' 30 ea - $ - $ 7 278.26 $ 3.7 111.6 7 278 $ Field Weld 8'' 24 ea - $ - $ 6 777.39 $ 4.3 103.9 6 777 $ Hydro test 8'' 850 ft - $ - $ 1 496.74 $ 0.0 23.0 1 497 $ Welding material 8'' 56 ea - $ 24.00 $ 1 344.00 $ - $ - 1 344 $ Pipe SCH STD SMLS A-106B 8'' 850 ft - $ 25.00 $ 21 250.00 $ - $ - 21 250 $ 90 Elbow BW SCH STD SMLS A234 WCB 8'' 8 ea - $ 105.00 $ 840.00 $ - $ - 840 $ 45 Elbow BW SCH STD SMLS A234 WPB 8'' 2 ea - $ 65.00 $ 130.00 $ - $ - 130 $ Te BW SCH STD SMLS A234 WPB 8'' ea Flange # 150 RF Sch Std A-105N 8'' 2 ea - $ 55.00 $ 110.00 $ - $ - 110 $ Gate valve # 150 RF A216 WCB 8'' 2 ea 2.00 $ 4.00 $ 1 000.00 $ 2 000.00 $ - $ - 2 004 $ yellow jacket 8'' 366 ft - $ 5.00 $ 1 830.00 $ 7 160.87 $ 0.3 109.8 8 991 $ wall opening 1 ea - $ 100.00 $ 100.00 $ 521.74 $ 8.0 8.0 622 $ Boom truck 17T 80 hr - $ 150.00 $ 12 000.00 $ - $ - 12 000 $ H47002 to P41101 to T21101 pipe handling HOR 2'' 392 ft - $ - $ 11 248.70 $ 0.4 172.5 11 249 $ pipe handling VER 2'' 64 ft - $ - $ 1 836.52 $ 0.4 28.2 1 837 $ valve handling 2'' 2 ea - $ - $ 65.22 $ 0.5 1.0 65 $ flange welding 2'' 4 ea - $ - $ 339.13 $ 1.3 5.2 339 $ Bolt-up 2'' 4 ea - $ - $ 182.61 $ 0.7 2.8 183 $ shop weld 2'' 24 ea - $ - $ 2 238.26 $ 1.4 34.3 2 238 $ field weld 2'' 12 ea - $ - $ 1 228.70 $ 1.6 18.8 1 229 $ Hydro test 2" 456 ft - $ - $ 475.83 $ 0.0 7.3 476 $ welding consummable 2" 40 ea - $ 6.00 $ 240.00 $ - $ - 240 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 456 ft - $ 5.36 $ 2 444.16 $ - $ - 2 444 $ 90 Elbow sch 80 A234 WPB 2'' 8 ea - $ 4.25 $ 34.00 $ - $ - 34 $ 45 Elbow sch 80 A234 WPB 2'' 4 ea - $ 3.75 $ 15.00 $ - $ - 15 $ Te sch 80 A 234 WPB 2'' ea - $ 10.00 $ - $ - $ - - $ SCH 80 Conc swage 2'' x 1-1/2'' 1-1/2'' x 2'' 2'' ea - $ 128.57 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 4 ea - $ 15.16 $ 60.64 $ - $ - 61 $ Gate valve 2'' 2'' 2 ea - $ 190.00 $ 380.00 $ - $ - 380 $ pipe support 30 ea - $ 15.00 $ 450.00 $ 1 956.52 $ 1.0 30.0 2 407 $ Boom truck 17T 40 hr - $ 140.00 $ 5 600.00 $ - $ - 5 600 $ K47001 to atm pipe handling 8'' 30 ft - $ - $ 273.91 $ 0.1 4.2 274 $ valve handling 8'' ea - $ - $ - $ 2.0 - - $ flange welding 8'' 1 ea - $ - $ 52.17 $ 0.8 0.8 52 $ Bolt-up 8'' 1 ea - $ - $ 136.96 $ 2.1 2.1 137 $ shop joint 8'' 6 ea - $ - $ 313.04 $ 0.8 4.8 313 $ field joint 8'' 2 ea - $ - $ 104.35 $ 0.8 1.6 104 $ Hydro test 8'' ft - $ - $ - $ 0.0 - - $ gluing consummable 8'' 8 ea - $ 10.00 $ 80.00 $ - $ - 80 $ 8'' sch 80 pipe C.P.V.C. 8'' 30 ft - $ 48.22 $ 1 446.60 $ - $ - 1 447 $ 90 Elbow sch 80 C.P.V.C. 8'' 2 ea - $ 97.65 $ 195.30 $ - $ - 195 $ 45 Elbow sch 80 C.P.V.C 8'' 2 ea - $ 92.32 $ 184.64 $ - $ - 185 $ 8'' 150 # RF SW Flange Sch 80 C.P.V.C. 8'' 2 ea - $ 48.41 $ 96.82 $ - $ - 97 $ pipe support 3 ea - $ 25.00 $ 75.00 $ 195.65 $ 1.0 3.0 271 $ sector 30 Y22001 to F42001 MGO pneumatic conveyor P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 39 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Remove exist piping to move bin to Ka 1 lot - $ - $ 1 043.48 $ 16.0 16.0 1 043 $ Pipe handling rubber hoses 4'' 350 ft - $ - $ 10 500.00 $ 0.5 161.0 10 500 $ Channel 4'' with vibrator bracket 4'' 175 ft - $ 6.00 $ 1 050.00 $ 5 706.52 $ 0.5 87.5 6 757 $ Valve handling 4'' 1 ea - $ - $ 110.87 $ 1.7 1.7 111 $ Bolt-Up 4'' 6 ea - $ - $ 469.57 $ 1.2 7.2 470 $ Hoses 4'' 350 ft - $ 36.25 $ 12 687.50 $ - $ - 12 688 $ Vibrator 4'' 8 ea 200.00 $ 1 600.00 $ - $ 2 086.96 $ 4.0 32.0 3 687 $ Flange 2/100' 4'' 10 ea - $ 125.00 $ 1 250.00 $ - $ - 1 250 $ valve cw actuator 4'' 2 ea 4 000.00 $ 8 000.00 $ - $ - $ - 8 000 $ Pipe support 24 ea - $ 50.00 $ 1 200.00 $ 3 130.43 $ 2.0 48.0 4 330 $ M34001 to F44001/02, KCL Remove exist piping to move bin to Ka 1 lot - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ Pipe handling rubber hoses 4'' 400 ft - $ - $ 12 000.00 $ 0.5 184.0 12 000 $ Channel 4'' with vibrator bracket 4'' 200 ft - $ 6.00 $ 1 200.00 $ 6 521.74 $ 0.5 100.0 7 722 $ Valve handling 4'' 1 ea - $ - $ 110.87 $ 1.7 1.7 111 $ Bolt-Up 4'' 8 ea - $ - $ 626.09 $ 1.2 9.6 626 $ Hoses 4'' 350 ft - $ 36.25 $ 12 687.50 $ - $ - 12 688 $ Vibrator 4'' 8 ea 200.00 $ 1 600.00 $ - $ 2 086.96 $ 4.0 32.0 3 687 $ Flange 2/100' 4'' 10 ea - $ 125.00 $ 1 250.00 $ - $ - 1 250 $ valve cw actuator Y44003/Y44004 4'' 2 ea 4 000.00 $ 8 000.00 $ - $ - $ - 8 000 $ Pipe support 27 ea - $ 50.00 $ 1 350.00 $ 3 521.74 $ 2.0 54.0 4 872 $ F44001/02, KCL to ATM pipe handling 8'' 60 ft - $ - $ 547.83 $ 0.1 8.4 548 $ valve handling 8'' ea - $ - $ - $ 2.0 - - $ flange welding 8'' 2 ea - $ - $ 104.35 $ 0.8 1.6 104 $ Bolt-up 8'' 2 ea - $ - $ 273.91 $ 2.1 4.2 274 $ shop joint 8'' 11 ea - $ - $ 573.91 $ 0.8 8.8 574 $ field joint 8'' 4 ea - $ - $ 208.70 $ 0.8 3.2 209 $ Hydro test 8'' ft - $ - $ - $ 0.0 - - $ gluing consummable 8'' 15 ea - $ 10.00 $ 150.00 $ - $ - 150 $ 8'' sch 80 pipe C.P.V.C. 8'' 60 ft - $ 48.22 $ 2 893.20 $ - $ - 2 893 $ 90 Elbow sch 80 C.P.V.C. 8'' 4 ea - $ 97.65 $ 390.60 $ - $ - 391 $ 45 Elbow sch 80 C.P.V.C 8'' 2 ea - $ 92.32 $ 184.64 $ - $ - 185 $ 8'' 150 # RF SW Flange Sch 80 C.P.V.C. 8'' 2 ea - $ 48.41 $ 96.82 $ - $ - 97 $ pipe support 6 ea - $ 25.00 $ 150.00 $ 391.30 $ 1.0 6.0 541 $ Compressed air system Compressed air piping for KA, AD and KE Pipe handling sch STD 4'' 120 ft - $ - $ 3 600.00 $ 0.5 55.2 3 600 $ Valve handling 4'' 4 ea - $ - $ 443.48 $ 1.7 6.8 443 $ Weld neck Flange welding sch STD 4'' 4 ea - $ - $ 691.30 $ 2.7 10.6 691 $ Bolt-Up 4'' 8 ea - $ - $ 626.09 $ 1.2 9.6 626 $ Shop weld SCH STD 4'' 12 ea - $ - $ 1 682.61 $ 2.2 25.8 1 683 $ Field Weld 4'' 6 ea - $ - $ 966.52 $ 2.5 14.8 967 $ Hydro test 4'' 120 ft - $ - $ 156.52 $ 0.0 2.4 157 $ Welding material 4'' 22 ea - $ 12.00 $ 264.00 $ - $ - 264 $ Pipe SCH STD SMLS A-106B 4'' 120 ft - $ 10.00 $ 1 200.00 $ - $ - 1 200 $ 90 Elbow BW SCH STD SMLS A234 WCB 4'' 8 ea - $ 11.00 $ 88.00 $ - $ - 88 $ 45 Elbow BW SCH STD SMLS A234 WPB 4'' 2 ea - $ 8.00 $ 16.00 $ - $ - 16 $ Te BW SCH STD SMLS A234 WPB 4'' 1 ea - $ 22.50 $ 22.50 $ - $ - 23 $ Flange # 150 RF Sch Std A-105N 4'' 4 ea - $ 22.00 $ 88.00 $ - $ - 88 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 40 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Ecc reducer 4'' x 2'' BW SCH STD A234 WPB 4'' 1 ea - $ 15.03 $ 15.03 $ - $ - 15 $ Gate valve # 150 RF A216 WCB 4'' 4 ea - $ 380.00 $ 1 520.00 $ - $ - 1 520 $ Pipe support 8 ea - $ 50.00 $ 400.00 $ 782.61 $ 1.5 12.0 1 183 $ wall opening 1 ea - $ 100.00 $ 100.00 $ 260.87 $ 4.0 4.0 361 $ Pipe handling sch STD 3'' 160 ft - $ - $ 4 486.96 $ 0.4 68.8 4 487 $ Valve handling 3'' 2 ea - $ - $ 156.52 $ 1.2 2.4 157 $ Weld neck Flange welding sch STD 3'' 4 ea - $ - $ 547.83 $ 2.1 8.4 548 $ Bolt-Up 3'' 4 ea - $ - $ 208.70 $ 0.8 3.2 209 $ Shop weld SCH STD 3'' 14 ea - $ - $ 1 616.09 $ 1.8 24.8 1 616 $ Field Weld 3'' 8 ea - $ - $ 1 080.00 $ 2.1 16.6 1 080 $ Hydro test 3'' 160 ft - $ - $ 177.39 $ 0.0 2.7 177 $ Welding material 3'' 26 ea - $ 9.00 $ 234.00 $ - $ - 234 $ Pipe SCH STD SMLS A-106B 3'' 160 ft - $ 7.00 $ 1 120.00 $ - $ - 1 120 $ 90 Elbow BW SCH STD SMLS A234 WCB 3'' 4 ea - $ 7.25 $ 29.00 $ - $ - 29 $ 45 Elbow BW SCH STD SMLS A234 WPB 3'' 2 ea - $ 4.25 $ 8.50 $ - $ - 9 $ Te BW SCH STD SMLS A234 WPB 3'' 5 ea - $ 16.00 $ 80.00 $ - $ - 80 $ Flange # 150 RF Sch Std A-105N 3'' 4 ea - $ 16.25 $ 65.00 $ - $ - 65 $ Ecc reducer 3'' x 2'' BW SCH STD A234 WPB 3'' 5 ea - $ 5.50 $ 27.50 $ - $ - 28 $ Gate valve # 150 RF A216 WCB 3'' 2 ea - $ 280.00 $ 560.00 $ - $ - 560 $ Pipe support 10 ea - $ 30.00 $ 300.00 $ 978.26 $ 1.5 15.0 1 278 $ wall opening 1 ea - $ 100.00 $ 100.00 $ 260.87 $ 4.0 4.0 361 $ pipe handling 2'' 645 ft - $ - $ 18 508.70 $ 0.4 283.8 18 509 $ valve handling 2'' 4 ea - $ - $ 130.43 $ 0.5 2.0 130 $ flange welding 2'' 6 ea - $ - $ 508.70 $ 1.3 7.8 509 $ Bolt-up 2'' 8 ea - $ - $ 365.22 $ 0.7 5.6 365 $ shop weld 2'' 70 ea - $ - $ 4 108.70 $ 0.9 63.0 4 109 $ field weld 2'' 28 ea - $ - $ 1 862.61 $ 1.0 28.6 1 863 $ Hydro test 2" 645 ft - $ - $ 673.04 $ 0.0 10.3 673 $ welding consummable 2" 100 ea - $ 6.00 $ 600.00 $ - $ - 600 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 645 ft - $ 5.36 $ 3 457.20 $ - $ - 3 457 $ 90 Elbow sch 80 A234 WPB 2'' 20 ea - $ 4.25 $ 85.00 $ - $ - 85 $ 45 Elbow sch 80 A234 WPB 2'' 8 ea - $ 3.75 $ 30.00 $ - $ - 30 $ Te sch 80 A 234 WPB 2'' 24 ea - $ 10.00 $ 240.00 $ - $ - 240 $ SCH 80 Conc swage 2'' x 1'' 2'' 24 ea - $ 5.00 $ 120.00 $ - $ - 120 $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 4 ea - $ 15.16 $ 60.64 $ - $ - 61 $ Gate valve 2'' PTFE lined 2'' 4 ea - $ 1 400.00 $ 5 600.00 $ - $ - 5 600 $ Gate valve 2'' 2'' 7 ea - $ 190.00 $ 1 330.00 $ - $ - 1 330 $ pipe support 38 ea - $ 15.00 $ 570.00 $ 2 478.26 $ 1.0 38.0 3 048 $ Manutention tuyaux 1'' 600 ft - $ - $ 14 869.57 $ 0.4 228.0 14 870 $ Manutention de valve 1'' 24 ea - $ - $ 939.13 $ 0.6 14.4 939 $ Soudure de bride 1'' 8 ea - $ - $ 678.26 $ 1.3 10.4 678 $ Bolt-up 1'' 16 ea - $ - $ 730.43 $ 0.7 11.2 730 $ Shop weld 1'' 74 ea - $ - $ 3 378.26 $ 0.7 51.8 3 378 $ Field Weld 1'' 25 ea - $ - $ 1 336.96 $ 0.8 20.5 1 337 $ Hydro test 1'' 600 ft - $ - $ 626.09 $ 0.0 9.6 626 $ Consommables de soudure 1'' 100 ea - $ 3.00 $ 300.00 $ - $ - 300 $ 1'' 3000# Tee SW STL A105N 1'' u - $ 9.05 $ - $ - $ - - $ 1'' 150 # RF SW Flange Sch 80 bore STL A 105N 1'' 8 u - $ 11.28 $ 90.24 $ - $ - 90 $ 1'' 150# 1/8'' GasketRF 304SS Spiral Wound Grafoil 1'' u - $ 3.11 $ - $ - $ - - $ 1'' sch 80 pipe SMLS STL A 106-B 1'' 600 ft - $ 3.05 $ 1 830.00 $ - $ - 1 830 $ 90 Elbow sch 80 A234 WPB 1'' 36 ea - $ 2.00 $ 72.00 $ - $ - 72 $ 45 Elbow sch 80 A234 WPB 1'' 8 ea - $ 2.50 $ 20.00 $ - $ - 20 $ Gate valve 1'' 1'' 24 ea - $ 90.00 $ 2 160.00 $ - $ - 2 160 $ pipe support 1'' 40 ea - $ 15.00 $ 600.00 $ 1 304.35 $ 0.5 20.0 1 904 $ Boomtruck 17T 40 hr 140.00 $ 5 600.00 $ - $ - $ - 5 600 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 41 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Échafaudage coin KE, KA et AD 1 lot - $ 2 000.00 $ 2 000.00 $ 6 260.87 $ 96.0 96.0 8 261 $ Dry air field run small bore and tubing SS 1 lot - $ 15 000.00 $ 15 000.00 $ 31 304.35 $ 480.0 480.0 46 304 $ Compressed air piping for KB pipe handling 2'' 140 ft - $ - $ 4 017.39 $ 0.4 61.6 4 017 $ valve handling 2'' 2 ea - $ - $ 65.22 $ 0.5 1.0 65 $ flange welding 2'' 6 ea - $ - $ 508.70 $ 1.3 7.8 509 $ Bolt-up 2'' 6 ea - $ - $ 273.91 $ 0.7 4.2 274 $ shop weld 2'' 22 ea - $ - $ 1 291.30 $ 0.9 19.8 1 291 $ field weld 2'' 6 ea - $ - $ 399.13 $ 1.0 6.1 399 $ Hydro test 2" 140 ft - $ - $ 146.09 $ 0.0 2.2 146 $ welding consummable 2" 34 ea - $ 6.00 $ 204.00 $ - $ - 204 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 140 ft - $ 5.36 $ 750.40 $ - $ - 750 $ 90 Elbow sch 80 A234 WPB 2'' 4 ea - $ 4.25 $ 17.00 $ - $ - 17 $ 45 Elbow sch 80 A234 WPB 2'' 4 ea - $ 3.75 $ 15.00 $ - $ - 15 $ Te sch 80 A 234 WPB 2'' 7 ea - $ 10.00 $ 70.00 $ - $ - 70 $ SCH 80 Conc swage 2'' x 1'' 2'' 7 ea - $ 5.00 $ 35.00 $ - $ - 35 $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 6 ea - $ 15.16 $ 90.96 $ - $ - 91 $ Gate valve 2'' PTFE lined 2'' ea - $ 1 400.00 $ - $ - $ - - $ Gate valve 2'' 2'' 2 ea - $ 190.00 $ 380.00 $ - $ - 380 $ pipe support 10 ea - $ 15.00 $ 150.00 $ 652.17 $ 1.0 10.0 802 $ Manutention tuyaux 1'' 70 ft - $ - $ 1 734.78 $ 0.4 26.6 1 735 $ Manutention de valve 1'' 7 ea - $ - $ 273.91 $ 0.6 4.2 274 $ Soudure de bride 1'' ea - $ - $ - $ 1.3 - - $ Bolt-up 1'' ea - $ - $ - $ 0.7 - - $ Shop weld 1'' 21 ea - $ - $ 958.70 $ 0.7 14.7 959 $ Field Weld 1'' 7 ea - $ - $ 374.35 $ 0.8 5.7 374 $ Hydro test 1'' 70 ft - $ - $ 73.04 $ 0.0 1.1 73 $ Consommables de soudure 1'' 28 ea - $ 3.00 $ 84.00 $ - $ - 84 $ 1'' 3000# Tee SW STL A105N 1'' u - $ 9.05 $ - $ - $ - - $ 1'' 150 # RF SW Flange Sch 80 bore STL A 105N 1'' u - $ 11.28 $ - $ - $ - - $ 1'' 150# 1/8'' GasketRF 304SS Spiral Wound Grafoil 1'' u - $ 3.11 $ - $ - $ - - $ 1'' sch 80 pipe SMLS STL A 106-B 1'' 70 ft - $ 3.05 $ 213.50 $ - $ - 214 $ 90 Elbow sch 80 A234 WPB 1'' 7 ea - $ 2.00 $ 14.00 $ - $ - 14 $ 45 Elbow sch 80 A234 WPB 1'' ea - $ 2.50 $ - $ - $ - - $ Gate valve 1'' 1'' 7 ea - $ 90.00 $ 630.00 $ - $ - 630 $ pipe support 1'' 5 ea - $ 15.00 $ 75.00 $ 163.04 $ 0.5 2.5 238 $ Dry air field run small bore and tubing SS 1 lot - $ 7 500.00 $ 7 500.00 $ 15 652.17 $ 240.0 240.0 23 152 $ Steam system Thermo steam trap station 12 ea 1 015.00 $ 12 180.00 $ - $ 1 565.22 $ 2.0 24.0 13 745 $ Thermo steam trap station pressure balance Y48002/Y28001 150-15 psig PRV Y48001 450-150 psig PRV 6 ea 2 ea 1 ea 976.00 $ 5 856.00 $ - $ 782.61 $ 2.0 12.0 6 639 $ 5 394.00 $ 10 788.00 $ - $ 260.87 $ 2.0 4.0 11 049 $ 21 540.00 $ 21 540.00 $ - $ 1 043.48 $ 16.0 16.0 22 583 $ H48001 Desuper heater 1 ea 39 150.00 $ 39 150.00 $ - $ 2 086.96 $ 32.0 32.0 41 237 $ T48001 Atm condensate Tank 1 ea 1 000.00 $ 1 000.00 $ - $ 1 043.48 $ 16.0 16.0 2 043 $ P48001 condensate pump 1 ea 3 500.00 $ 3 500.00 $ - $ 2 608.70 $ 40.0 40.0 6 109 $ V48002 Condensate vessel cw PSV Y48004 1 ea 12 000.00 $ 12 000.00 $ - $ 1 043.48 $ 16.0 16.0 13 043 $ P48002 condensate pump 1 ea 3 500.00 $ 3 500.00 $ - $ 2 608.70 $ 40.0 40.0 6 109 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 42 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Steam system in KA cw condensate return H48002/ 15 cw steam trap 14 ea 5 008.00 $ 70 112.00 $ - $ 10 956.52 $ 12.0 168.0 81 069 $ H47001 steam trap 1 ea 10 337.00 $ 10 337.00 $ - $ 1 043.48 $ 16.0 16.0 11 380 $ R41001/2/3/4 steam trap 4 ea 4 691.00 $ 18 764.00 $ - $ 1 043.48 $ 4.0 16.0 19 807 $ Pipe rack support modification for 24'' 1 ea - $ 1 000.00 $ 1 000.00 $ 2 086.96 $ 32.0 32.0 3 087 $ Prepare TCE 24'' steam line 24'' 1 ea - $ - $ 1 565.22 $ 24.0 24.0 1 565 $ Pipe handling sch STD 24'' 4 ft - $ - $ 164.35 $ 0.6 2.5 164 $ Field Weld 24'' 1 ea - $ - $ 906.52 $ 13.9 13.9 907 $ reducer 24'' x 14'' 24'' 1 ea - $ 1 000.00 $ 1 000.00 $ - $ - 1 000 $ Shop weld SCH STD 14'' 1 ea - $ - $ 505.43 $ 7.8 7.8 505 $ Pipe handling sch STD 8'' 60 ft - $ - $ 2 465.22 $ 0.6 37.8 2 465 $ Valve handling 8'' 1 ea - $ - $ 182.61 $ 2.8 2.8 183 $ Weld neck Flange welding sch STD 8'' 4 ea - $ - $ 1 173.91 $ 4.5 18.0 1 174 $ Bolt-Up 8'' 4 ea - $ - $ 547.83 $ 2.1 8.4 548 $ Shop weld SCH STD 8'' 12 ea - $ - $ 2 911.30 $ 3.7 44.6 2 911 $ Field Weld 8'' 4 ea - $ - $ 1 129.57 $ 4.3 17.3 1 130 $ Hydro test 8'' 60 ft - $ - $ 105.65 $ 0.0 1.6 106 $ Welding material 8'' 20 ea - $ 24.00 $ 480.00 $ - $ - 480 $ Pipe SCH STD SMLS A-106B 8'' 60 ft - $ 25.00 $ 1 500.00 $ - $ - 1 500 $ 90 Elbow BW SCH STD SMLS A234 WCB 8'' 4 ea - $ 105.00 $ 420.00 $ - $ - 420 $ 45 Elbow BW SCH STD SMLS A234 WPB 8'' 2 ea - $ 65.00 $ 130.00 $ - $ - 130 $ Te BW SCH STD SMLS A234 WPB 8'' 1 ea Flange # 150 RF Sch Std A-105N 8'' 4 ea - $ 55.00 $ 220.00 $ - $ - 220 $ ecc reducer 8'' x 6'' STD A234 WPB 8'' 1 ea - $ 35.00 $ 35.00 $ - $ - 35 $ Gate valve # 150 RF A216 WCB 8'' 1 ea - $ 1 000.00 $ 1 000.00 $ - $ - 1 000 $ reducer 14'' x 8'' 8'' 1 ea - $ 175.00 $ 175.00 $ - $ - 175 $ Pipe support 5 ea - $ 75.00 $ 375.00 $ 489.13 $ 1.5 7.5 864 $ wall opening 2 ea - $ 100.00 $ 200.00 $ 1 043.48 $ 8.0 16.0 1 243 $ Boom truck 17T 8 hr - $ 150.00 $ 1 200.00 $ - $ - 1 200 $ Pipe handling sch STD 6'' 30 ft - $ - $ 1 017.39 $ 0.5 15.6 1 017 $ Valve handling 6'' ea - $ - $ - $ 2.2 - - $ Weld neck Flange welding sch STD 6'' ea - $ - $ - $ 3.6 - - $ Bolt-Up 6'' ea - $ - $ - $ 1.5 - - $ Shop weld SCH STD 6'' 4 ea - $ - $ 787.83 $ 3.0 12.1 788 $ Field Weld 6'' 2 ea - $ - $ 442.17 $ 3.4 6.8 442 $ Hydro test 6'' 30 ft - $ - $ 48.91 $ 0.0 0.8 49 $ Welding material 6'' 6 ea - $ 18.00 $ 108.00 $ - $ - 108 $ Pipe SCH STD SMLS A-106B 6'' 30 ft - $ 16.20 $ 486.00 $ - $ - 486 $ 90 Elbow BW SCH STD SMLS A234 WCB 6'' 1 ea - $ 32.00 $ 32.00 $ - $ - 32 $ 45 Elbow BW SCH STD SMLS A234 WPB 6'' ea - $ 22.50 $ - $ - $ - - $ Te BW SCH STD SMLS A234 WPB 6'' 1 ea - $ 66.00 $ 66.00 $ - $ - 66 $ Flange # 150 RF Sch Std A-105N 6'' ea - $ 36.00 $ - $ - $ - - $ ecc reducer 6'' x 4'' STD A234 WPB 6'' 1 ea - $ 25.00 $ 25.00 $ - $ - 25 $ ecc reducer 6'' x 3'' STD A234 WPB 6'' 1 ea - $ 27.00 $ 27.00 $ - $ - 27 $ Gate valve # 150 RF A216 WCB 6'' ea - $ 700.00 $ - $ - $ - - $ Pipe support ea - $ 50.00 $ - $ - $ 1.5 - - $ Pipe handling sch STD 4'' 70 ft - $ - $ 2 100.00 $ 0.5 32.2 2 100 $ Valve handling 4'' 2 ea - $ - $ 221.74 $ 1.7 3.4 222 $ Weld neck Flange welding sch STD 4'' 3 ea - $ - $ 518.48 $ 2.7 8.0 518 $ Bolt-Up 4'' 4 ea - $ - $ 313.04 $ 1.2 4.8 313 $ Shop weld SCH STD 4'' 8 ea - $ - $ 1 121.74 $ 2.2 17.2 1 122 $ Field Weld 4'' 4 ea - $ - $ 644.35 $ 2.5 9.9 644 $ Hydro test 4'' 70 ft - $ - $ 91.30 $ 0.0 1.4 91 $ Welding material 4'' 15 ea - $ 12.00 $ 180.00 $ - $ - 180 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 43 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Pipe SCH STD SMLS A-106B 4'' 70 ft - $ 10.00 $ 700.00 $ - $ - 700 $ 90 Elbow BW SCH STD SMLS A234 WCB 4'' 2 ea - $ 11.00 $ 22.00 $ - $ - 22 $ 45 Elbow BW SCH STD SMLS A234 WPB 4'' 2 ea - $ 8.00 $ 16.00 $ - $ - 16 $ Te BW SCH STD SMLS A234 WPB 4'' ea - $ 22.50 $ - $ - $ - - $ Flange # 150 RF Sch Std A-105N 4'' 3 ea - $ 22.00 $ 66.00 $ - $ - 66 $ Ecc reducer 4'' x 2'' BW SCH STD A234 WPB 4'' ea - $ 15.03 $ - $ - $ - - $ Gate valve # 150 RF A216 WCB 4'' 2 ea - $ 380.00 $ 760.00 $ - $ - 760 $ Pipe support 6 ea - $ 50.00 $ 300.00 $ 586.96 $ 1.5 9.0 887 $ wall/floor opening ea - $ 100.00 $ - $ - $ 4.0 - - $ Pipe handling sch STD 3'' 117 ft - $ - $ 3 281.09 $ 0.4 50.3 3 281 $ Valve handling 3'' 1 ea - $ - $ 78.26 $ 1.2 1.2 78 $ Weld neck Flange welding sch STD 3'' 2 ea - $ - $ 273.91 $ 2.1 4.2 274 $ Bolt-Up 3'' 2 ea - $ - $ 104.35 $ 0.8 1.6 104 $ Shop weld SCH STD 3'' 6 ea - $ - $ 692.61 $ 1.8 10.6 693 $ Field Weld 3'' 3 ea - $ - $ 405.00 $ 2.1 6.2 405 $ Hydro test 3'' 12 ft - $ - $ 13.30 $ 0.0 0.2 13 $ Welding material 3'' 11 ea - $ 9.00 $ 99.00 $ - $ - 99 $ Pipe SCH STD SMLS A-106B 3'' 117 ft - $ 7.00 $ 819.00 $ - $ - 819 $ 90 Elbow BW SCH STD SMLS A234 WCB 3'' 6 ea - $ 7.25 $ 43.50 $ - $ - 44 $ 45 Elbow BW SCH STD SMLS A234 WPB 3'' ea - $ 4.25 $ - $ - $ - - $ Te BW SCH STD SMLS A234 WPB 3'' 2 ea - $ 16.00 $ 32.00 $ - $ - 32 $ Flange # 150 RF Sch Std A-105N 3'' 2 ea - $ 16.25 $ 32.50 $ - $ - 33 $ Ecc reducer 3'' x 2'' BW SCH STD A234 WPB 3'' 3 ea - $ 5.50 $ 16.50 $ - $ - 17 $ Gate valve # 150 RF A216 WCB 3'' 1 ea - $ 280.00 $ 280.00 $ - $ - 280 $ Pipe support 1 ea - $ 30.00 $ 30.00 $ 97.83 $ 1.5 1.5 128 $ wall/ floor opening 1 ea - $ 100.00 $ 100.00 $ 260.87 $ 4.0 4.0 361 $ pipe handling 2'' 271 ft - $ - $ 7 776.52 $ 0.4 119.2 7 777 $ valve handling 2'' 4 ea - $ - $ 130.43 $ 0.5 2.0 130 $ flange welding 2'' 4 ea - $ - $ 339.13 $ 1.3 5.2 339 $ Bolt-up 2'' 8 ea - $ - $ 365.22 $ 0.7 5.6 365 $ shop weld 2'' 24 ea - $ - $ 1 408.70 $ 0.9 21.6 1 409 $ field weld 2'' 10 ea - $ - $ 665.22 $ 1.0 10.2 665 $ Hydro test 2" 271 ft - $ - $ 282.78 $ 0.0 4.3 283 $ welding consummable 2" 38 ea - $ 6.00 $ 228.00 $ - $ - 228 $ 2'' sch 80 pipe SMLS STL A 106-B 2'' 271 ft - $ 5.36 $ 1 452.56 $ - $ - 1 453 $ 90 Elbow sch 80 A234 WPB 2'' 16 ea - $ 4.25 $ 68.00 $ - $ - 68 $ 45 Elbow sch 80 A234 WPB 2'' 4 ea - $ 3.75 $ 15.00 $ - $ - 15 $ Te sch 80 A 234 WPB 2'' 4 ea - $ 10.00 $ 40.00 $ - $ - 40 $ SCH 80 Conc swage 2'' x 1'' 2'' ea - $ 5.00 $ - $ - $ - - $ 2'' 150 # RF SW Flange Sch 80 bore STL A 105N 2" 4 ea - $ 15.16 $ 60.64 $ - $ - 61 $ Gate valve 2'' 2'' 4 ea - $ 190.00 $ 760.00 $ - $ - 760 $ pipe support 18 ea - $ 20.00 $ 360.00 $ 1 173.91 $ 1.0 18.0 1 534 $ pipe handling 1,5'' 377 ft - $ - $ 10 080.65 $ 0.4 154.6 10 081 $ valve handling 1,5'' 14 ea - $ - $ 273.91 $ 0.3 4.2 274 $ Bolt-up 1,5'' ea - $ - $ - $ 0.7 - - $ shop threadind 1,5'' 10 ea - $ - $ 163.04 $ 0.3 2.5 163 $ field threading 1,5'' 24 ea - $ - $ 469.57 $ 0.3 7.2 470 $ making-on 1,5'' 50 ea - $ - $ 978.26 $ 0.3 15.0 978 $ Hydro test 1,5'' 377 ft - $ - $ 393.39 $ 0.0 6.0 393 $ 1,5'' sch 80 pipe SMLS STL A 106-B 1,5'' 377 ft - $ 5.00 $ 1 885.00 $ - $ - 1 885 $ 90 Elbow # 3000 threaded 1,5'' 30 ea - $ 25.00 $ 750.00 $ - $ - 750 $ 45 Elbow # 3000 threaded 1,5'' 10 ea - $ 20.00 $ 200.00 $ - $ - 200 $ Te # 3000 threaded 1,5'' 10 ea - $ 22.00 $ 220.00 $ - $ - 220 $ Gate valve 1,5'' threaded 1,5'' 14 ea - $ 100.00 $ 1 400.00 $ - $ - 1 400 $ pipe support 25 ea - $ 15.00 $ 375.00 $ 1 630.43 $ 1.0 25.0 2 005 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 44 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) pipe handling 1'' 426 ft - $ - $ 10 557.39 $ 0.4 161.9 10 557 $ valve handling 1'' 14 ea - $ - $ 547.83 $ 0.6 8.4 548 $ flange welding 1'' ea - $ - $ - $ 1.3 - - $ Bolt-up 1'' ea - $ - $ - $ 0.7 - - $ Shop threading 1'' 20 ea - $ - $ 326.09 $ 0.3 5.0 326 $ Field threading 1'' 30 ea - $ - $ 586.96 $ 0.3 9.0 587 $ making-on 1,5'' 50 ea - $ - $ 652.17 $ 0.2 10.0 652 $ Hydro test 1'' ft - $ - $ - $ 0.0 - - $ 1'' 3000# Tee threaded 1'' u - $ 11.00 $ - $ - $ - - $ 1'' sch 80 pipe SMLS STL A 106-B 1'' 426 ft - $ 3.05 $ 1 299.30 $ - $ - 1 299 $ 90 Elbow # 3000 threaded 1'' 40 ea - $ 8.25 $ 330.00 $ - $ - 330 $ 45 Elbow # 3000 threaded 1'' 16 ea - $ 7.00 $ 112.00 $ - $ - 112 $ Gate valve 1'' threaded 1'' 14 ea - $ 75.00 $ 1 050.00 $ - $ - 1 050 $ pipe support 1'' 36 ea - $ 12.00 $ 432.00 $ 1 173.91 $ 0.5 18.0 1 606 $ Échafaudage coin KE, KA et AD lot - $ 2 000.00 $ - $ - $ 96.0 - - $ Steam system Steam system in KB cw condensate return T28001 1 ea P28001 1 ea H28001/ 10 cw steam trap 10 ea 5 008.00 $ 50 080.00 $ - $ 7 826.09 $ 12.0 120.0 57 906 $ pipe handling 1,5'' 405 ft - $ - $ 10 829.35 $ 0.4 166.1 10 829 $ valve handling 1,5'' 10 ea - $ - $ 195.65 $ 0.3 3.0 196 $ Bolt-up 1,5'' ea - $ - $ - $ 0.7 - - $ shop threadind 1,5'' 20 ea - $ - $ 326.09 $ 0.3 5.0 326 $ field threading 1,5'' 30 ea - $ - $ 586.96 $ 0.3 9.0 587 $ making-on 1,5'' 50 ea - $ - $ 978.26 $ 0.3 15.0 978 $ Hydro test 1,5'' 405 ft - $ - $ 422.61 $ 0.0 6.5 423 $ 1,5'' sch 80 pipe SMLS STL A 106-B 1,5'' 405 ft - $ 5.00 $ 2 025.00 $ - $ - 2 025 $ 90 Elbow # 3000 threaded 1,5'' 25 ea - $ 25.00 $ 625.00 $ - $ - 625 $ 45 Elbow # 3000 threaded 1,5'' 10 ea - $ 20.00 $ 200.00 $ - $ - 200 $ Te # 3000 threaded 1,5'' 8 ea - $ 22.00 $ 176.00 $ - $ - 176 $ Gate valve 1,5'' threaded 1,5'' 10 ea - $ 100.00 $ 1 000.00 $ - $ - 1 000 $ pipe support 27 ea - $ 15.00 $ 405.00 $ 1 760.87 $ 1.0 27.0 2 166 $ pipe handling 1'' 405 ft - $ - $ 10 036.96 $ 0.4 153.9 10 037 $ valve handling 1'' 10 ea - $ - $ 391.30 $ 0.6 6.0 391 $ Bolt-up 1'' ea - $ - $ - $ 0.7 - - $ Shop threading 1'' 20 ea - $ - $ 326.09 $ 0.3 5.0 326 $ Field threading 1'' 30 ea - $ - $ 586.96 $ 0.3 9.0 587 $ making-on 1,5'' 50 ea - $ - $ 652.17 $ 0.2 10.0 652 $ Hydro test 1'' 405 ft - $ - $ 422.61 $ 0.0 6.5 423 $ 1'' 3000# Tee threaded 1'' 8 u - $ 11.00 $ 88.00 $ - $ - 88 $ 1'' sch 80 pipe SMLS STL A 106-B 1'' 405 ft - $ 3.05 $ 1 235.25 $ - $ - 1 235 $ 90 Elbow # 3000 threaded 1'' 25 ea - $ 8.25 $ 206.25 $ - $ - 206 $ 45 Elbow # 3000 threaded 1'' 10 ea - $ 7.00 $ 70.00 $ - $ - 70 $ Gate valve 1'' threaded 1'' 10 ea - $ 75.00 $ 750.00 $ - $ - 750 $ pipe support 1'' 27 ea - $ 12.00 $ 324.00 $ 880.43 $ 0.5 13.5 1 204 $ Fire and Potable water network Reconnect at one tie point 1 lot - $ 1 500.00 $ 1 500.00 $ 5 217.39 $ 80.0 80.0 6 717 $ Effluent miscellaneous equipement drain to floor drain 1 lot - $ 4 000.00 $ 4 000.00 $ 11 282.61 $ 173.0 173.0 15 283 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 45 de 56 2008-06-25

Discipline: Tuyauterie (WBS.0501) Misc. gasket and studs 1 lot - $ 15 000.00 $ 15 000.00 $ - $ - 15 000 $ Contractor supervisor 1 ea - $ - $ 43 565.22 $ 668.0 668.0 43 565 $ Sous-Total de la discipline : 801 050 $ 506 850 $ 890 830 $ 13 659 2 198 740 $ Frais généraux entrepreneur 5% 25 343 $ 44 542 $ 69 884 $ Frais d'administration & profit entrepreneur 10% 50 685 $ 89 083 $ 139 768 $ Total de la discipline : 801 050 $ 582 878 $ 1 024 455 $ 13 659 2 408 392 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Tuyau Page 46 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 817 708 $ Discipline: Électricité (WBS.0601) Secteur 10 M11502 belt conveyor 1 - $ - $ - $ - $ - $ - - - $ M11503 vibrating conveyor reactor 1 1 - $ - $ - $ - $ - $ - - - $ M11504 vibrating conveyor reactor 2 1 - $ - $ - $ - $ - $ - - - $ M11505 elevator to reactor 1 1 - $ - $ - $ - $ - $ - - - $ M11506 elevator to reactor 1 1 - $ - $ - $ - $ - $ - - - $ Secteur 20 X11501 ore feeding rotary valve reactor #1 (1 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ X11502 ore feeding rotary valve reactor #2 (1 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ A21401 leach reactor 1 agitator 1 - $ - $ - $ - $ - $ - - - $ A21402 leach reactor 2 agitator 1 - $ - $ - $ - $ - $ - - - $ P25001 HCl 21% return pump 1 - $ - $ - $ - $ - $ - - - $ K25001A leach reactor vent fan 1 1 - $ - $ - $ - $ - $ - - - $ K25001B leach reactor vent fan 2 1 - $ - $ - $ - $ - $ - - - $ F21401 belt filter 1 - $ - $ - $ - $ - $ - - - $ K21401 vacuum pump #1 1 - $ - $ - $ - $ - $ - - - $ K21402 vacuum pump #2 1 - $ - $ - $ - $ - $ - - - $ D21401 separator #1 1 - $ - $ - $ - $ - $ - - - $ D21402 separator #2 1 - $ - $ - $ - $ - $ - - - $ T21401 brine holding tank 1 - $ - $ - $ - $ - $ - - - $ P21103 Belt filter high pressure pump (60 HP) 1 1 200.00 $ 1 200.00 $ 2 160.00 $ 2 160.00 $ 2 041.30 $ 31.3 31.3 5 401 $ P21410 separator #1 brine pump 1 - $ - $ - $ - $ - $ - - - $ P21411 separator #2 brine pump 1 - $ - $ - $ - $ - $ - - - $ P21401A buffer tank brine pump 1 - $ - $ - $ - $ - $ - - - $ P21401B buffer tank brine pump spare 1 - $ - $ - $ - $ - $ - - - $ M21401 conveyor to dump (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ F22001 baghouse MgO collector 1 - $ - $ - $ - $ - $ - - - $ A22001 MgO slurry tank agitator 1 - $ - $ - $ - $ - $ - - - $ P22001 MgO slurry tank pump 1 - $ - $ - $ - $ - $ - - - $ A21402 neutralization tank #1 agitator 1 - $ - $ - $ - $ - $ - - - $ A21403 neutralization tank #2 agitator 1 - $ - $ - $ - $ - $ - - - $ A21404 neutralization tank #3 agitator 1 - $ - $ - $ - $ - $ - - - $ A21405 floculant preparation tank agitator 1 - $ - $ - $ - $ - $ - - - $ P21403 floculant preparation tank pump (xx HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P21404 pump to floculation tank 1 - $ - $ - $ - $ - $ - - - $ P21405 pump to belt filter 1 - $ - $ - $ - $ - $ - - - $ F21402 belt filter 1 - $ - $ - $ - $ - $ - - - $ M21402 conveyor to dump 1 - $ - $ - $ - $ - $ - - - $ P21403 vacuum pump 1 - $ - $ - $ - $ - $ - - - $ D21403 vacuum separator 1 - $ - $ - $ - $ - $ - - - $ P21412 separator pump 1 - $ - $ - $ - $ - $ - - - $ D21404 vacuum separator 1 - $ - $ - $ - $ - $ - - - $ P21413 separator pump 1 - $ - $ - $ - $ - $ - - - $ P21406 pump to ion exchange resin (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ Ion exchange module (10 * 5 HP) 1 6 000.00 $ 6 000.00 $ 11 600.00 $ 11 600.00 $ 18 391.30 $ 282.0 282.0 35 991 $ P21408 eluted brine tank pump (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ A21411 neutralization tank #1 agitator 1 - $ - $ - $ - $ - $ - - - $ A21412 neutralization tank #2 agitator 1 - $ - $ - $ - $ - $ - - - $ A21413 neutralization tank #3 agitator (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P21409 neutralized brine transfer tank pump 1 - $ - $ - $ - $ - $ - - - $ F21403 filter press (5HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M21403conveyor to dump (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P41301 cooling tower pump (7.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Élec Page 47 de 56 2008-06-25

Discipline: Électricité (WBS.0601) Building unit heaters (0.5 HP) 10 520.00 $ 5 200.00 $ 1 110.00 $ 11 100.00 $ 15 456.52 $ 23.7 237.0 31 757 $ Secteur 30 M32001 MgO pneumatic system (xx HP) 1 - $ - $ - $ - $ - $ - - - $ M34004 Silo 1 KCl screw conveyor to pneumatic system 2.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M34005 Silo 2 KCl screw conveyor to pneumatic system (2.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M34003 KCl screw conveyor to pneumatic system (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M34001 KCl pneumatic system 1 500.00 $ 500.00 $ 600.00 $ 600.00 $ 1 271.74 $ 19.5 19.5 2 372 $ Sector 40 P47001 MgCl2 pump of condensate (3 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ K47001 MgCl2 vacuum pump (100 HP) 1 1 200.00 $ 1 200.00 $ 3 220.00 $ 3 220.00 $ 2 693.48 $ 41.3 41.3 7 113 $ F44001 KCl baghouse for bin 1 (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ F44002 KCl baghouse for bin 2 (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ M44001 KCl screw conveyor to reactor 1 (7.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M44002 KCl screw conveyor to reactor 2 (7.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M44003 KCl screw conveyor to reactor 3 (7.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M44004 KCl screw conveyor to reactor 4 (7.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ X44001 KCl rotary valve to reactor 1 (.75 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ X44002 KCl rotary valve to reactor 2 (.75 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ X44003 KCl rotary valve to reactor 3 (.75 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ X44004 KCl rotary valve to reactor 4 (.75 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ F42001 MgO baghouse collector (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ A42001 MgO slurry tank agitator (relocated) (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P42001 MgO slurry tank pump (relocated) (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ A41001 agitator reactor 1 (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ A41002 agitator reactor 2 (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ A41003 agitator reactor 3 (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ A41004 agitator reactor 4 (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ K41001 HCl suction fan 1 (30 HP) 1 1 000.00 $ 1 000.00 $ 1 910.00 $ 1 910.00 $ 2 041.30 $ 31.3 31.3 4 951 $ K41002 HCl suction fan 2 (30 HP) 1 1 000.00 $ 1 000.00 $ 1 910.00 $ 1 910.00 $ 2 041.30 $ 31.3 31.3 4 951 $ K41003 safety scrubber suction fan (30 HP) 1 1 000.00 $ 1 000.00 $ 1 910.00 $ 1 910.00 $ 2 041.30 $ 31.3 31.3 4 951 $ P45001 HCl 32% holding tank pump (7.5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ A46001 SOPM cooling tank agitator (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ A46002 SOPM cooling tank agitator (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ F46001 SOPM belt filter (3 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ K46003 vacuum pump (100 HP) 1 1 200.00 $ 1 200.00 $ 3 220.00 $ 3 220.00 $ 2 693.48 $ 41.3 41.3 7 113 $ P46003 SOPM brine transfer pump (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ A46003 SOPM brine transfer agitator (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ F46002 SOPM belt filter (3 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ K46004 vacuum pump (100 HP) 1 1 200.00 $ 1 200.00 $ 3 220.00 $ 3 220.00 $ 2 693.48 $ 41.3 41.3 7 113 $ M46001 SOPM conveyor to dryer (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ I46001 SOPM rotary dryer (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ K46002 SOPM rotary dryer exhaust fan (3 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ X46001 SOPM rotary dryer exhaust cyclone rotary valve (2 HP)1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ K46001 SOPM rotary dryer gaz burner (3 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M46002 SOPM vibrating conveyor to pelletizer bin (2 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $?46001 SOPM roller press pelletizer (50 HP) 1 1 000.00 $ 1 000.00 $ 1 910.00 $ 1 910.00 $ 2 041.30 $ 31.3 31.3 4 951 $?46001 SOPM double deck oscillating screen (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M46004 SOPM belt conveyor to bagging facilities (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ M46003 SOPM fine recycling bucket elevator (3 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ Building unit heaters (0.5 HP) 14 520.00 $ 7 280.00 $ 1 110.00 $ 15 540.00 $ 21 639.13 $ 23.7 331.8 44 459 $ Sector 50 P57002A MgCl2 30% brine holding tank 1 pump (5 HP) 1 - $ - $ 1 160.00 $ 1 160.00 $ 1 317.39 $ 20.2 20.2 2 477 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Élec Page 48 de 56 2008-06-25

Discipline: Électricité (WBS.0601) P57001 MgCl2 10% brine holding tank pump (5 HP) 1 - $ - $ 1 160.00 $ 1 160.00 $ 1 317.39 $ 20.2 20.2 2 477 $ P53001 H2SO4 pump (10 HP) 1 - $ - $ 1 160.00 $ 1 160.00 $ 1 317.39 $ 20.2 20.2 2 477 $ Sector 50 trays from MCC 30 m 25.00 $ 750.00 $ - $ 3 913.04 $ 2.0 60.0 4 663 $ Sector 70 K49001 Air compressor (250 HP) 1 2 600.00 $ 2 600.00 $ 8 700.00 $ 8 700.00 $ 4 036.96 $ 61.9 61.9 15 337 $ Compress air dryer 1 500.00 $ 500.00 $ 1 160.00 $ 1 160.00 $ 1 317.39 $ 20.2 20.2 2 977 $ P28001 Sector 20 LP condensate return tank pump (5 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P48001 Sector 40 LP condensate return tank pump (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P48002 Sector 40 HP condensate return tank pump (10 HP) 1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ P21101 process water holding tank pump (15 HP) 1 800.00 $ 800.00 $ 1 660.00 $ 1 660.00 $ 1 858.70 $ 28.5 28.5 4 319 $ P41101 process water return pump condensate MgCl2 (5 HP)1 600.00 $ 600.00 $ 1 160.00 $ 1 160.00 $ 1 839.13 $ 28.2 28.2 3 599 $ Sector 80 25 kv overhead line 0.32 km 75 000.00 $ 24 230.77 $ - $ - $ - 24 231 $ Pole disconnect switch with fuse 2 ea 7 500.00 $ 15 000.00 $ - $ 2 086.96 $ 16.0 32.0 17 087 $ Generator (Réutiliser celui du plant pilote) 1 - $ - $ 8 700.00 $ 8 700.00 $ 4 036.96 $ 61.9 61.9 12 737 $ Transfer switch (Réutiliser celui du plant pilote) 1 - $ - $ 2 300.00 $ 2 300.00 $ 2 080.43 $ 31.9 31.9 4 380 $ Sector 20 MCC main supply (splice existing cables) 600 m 100.00 $ 60 000.00 $ - $ - $ 19 565.22 $ 0.5 300.0 79 565 $ Sector 20 MCC main supply cable tray 100 m 50.00 $ 5 000.00 $ - $ - $ 13 043.48 $ 2.0 200.0 18 043 $ Sector 30 MCC main supply (existing) - $ - $ - $ - $ - $ - - - $ Sector 40 MCC main supply 600 m 100.00 $ 60 000.00 $ - $ - $ 19 565.22 $ 0.5 300.0 79 565 $ Sector 40 MCC main supply cable tray 100 m 50.00 $ 5 000.00 $ - $ - $ 13 043.48 $ 2.0 200.0 18 043 $ Sector 50 MCC main supply (inclus dans option achat) - $ - $ - $ - $ - $ - - - $ Sector 40 trays 230 m 25.00 $ 5 750.00 $ - $ 30 000.00 $ 2.0 460.0 35 750 $ Grounding 500 m 10.00 $ 5 000.00 $ - $ 4 891.30 $ 0.2 75.0 9 891 $ Heat tracing 600 m 35.00 $ 21 000.00 $ - $ 5 869.57 $ 0.2 90.0 26 870 $ Motor replacement 460 V vs 575 V ( used equipement) 2 HP 5 ea 150.00 $ 750.00 $ - $ - $ - 750 $ 2.5 HP 3 ea 175.00 $ 525.00 $ - $ - $ - 525 $ 3 HP 1 ea 190.00 $ 190.00 $ - $ - $ - 190 $ 5 HP 7 ea 220.00 $ 1 540.00 $ - $ - $ - 1 540 $ 7.5 HP 7 ea 315.00 $ 2 205.00 $ - $ - $ - 2 205 $ 10 HP 11 ea 370.00 $ 4 070.00 $ - $ - $ - 4 070 $ 15 HP 3 ea 500.00 $ 1 500.00 $ - $ - $ - 1 500 $ 40 HP 4 ea 1 000.00 $ 4 000.00 $ - $ - $ - 4 000 $ 50 HP 1 ea 1 295.00 $ 1 295.00 $ - $ - $ - 1 295 $ 100 HP 1 ea 2 600.00 $ 2 600.00 $ - $ - $ - 2 600 $ Contractor supervisor 1 ea - $ - $ 18 130.43 $ 278.0 278.0 18 130 $ Sous-Total de la discipline : 284 290 $ 147 460 $ 316 390 $ 4 851 748 130 $ Frais généraux entrepreneur 5% 7 373 $ 15 820 $ 23 193 $ Frais d'administration & profit entrepreneur 10% 14 746 $ 31 639 $ 46 385 $ Total de la discipline : 284 290 $ 169 579 $ 363 849 $ 4 851 817 708 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Élec Page 49 de 56 2008-06-25

ESTIMATION DÉTAILLÉE Total pour cette discipline: 488 002 $ Discipline: Instrumentation (WBS.0701) Sector 10 Load cells 2 - $ - $ - $ - $ - $ - - - $ Sector 20 Leaching reactor thermowell (Inconel) 2 400.00 $ 800.00 $ - $ 521.74 $ 4.0 8.0 1 322 $ Leaching reactor agitator VFD (10 HP) 2 5 000.00 $ 10 000.00 $ 1 160.00 $ 2 320.00 $ 2 543.48 $ 19.5 39.0 14 863 $ Leaching reactor discharge valve 2 - $ - $ - $ - $ - $ - - - $ Leaching reactor HCl valve 2 - $ - $ - $ - $ - $ - - - $ brine collection tank level controller 1 - $ - $ - $ - $ - $ - - - $ vacuum controller 2 - $ - $ - $ - $ - $ - - - $ vacuum valves 2 - $ - $ - $ - $ - $ - - - $ brine collection tank valves - $ - $ - $ - $ - $ - - - $ HCL detection system 1 - $ - $ 1 300.00 $ 1 300.00 $ 1 271.74 $ 19.5 19.5 2 572 $ Y22001 valve on MgO pneumatic system 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y22002 valve on MgO slurry piping 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ MgO slurry tank level controller 1 - $ - $ - $ - $ - $ - - - $ MgO slurry tank load cells 1 - $ - $ - $ - $ - $ - - - $ Neutralization tank ph meter - $ - $ - $ - $ - $ - - - $ Neutralization tank load cells - $ - $ - $ - $ - $ - - - $ Ion exchange module 1 2 000.00 $ 2 000.00 $ 1 480.00 $ 1 480.00 $ 1 708.70 $ 26.2 26.2 5 189 $ Sector 30 MgO loading system load cells - $ - $ - $ - $ - $ - - - $ KCl silo #1 1 1 000.00 $ 1 000.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 2 594 $ KCl silo #2 1 1 000.00 $ 1 000.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 2 594 $ Sector 40 MgCl2 evaporator valves - $ 740.00 $ - $ - $ 13.1 - - $ MgCl2 evaporator temperature probe 2 1 000.00 $ 2 000.00 $ 740.00 $ 1 480.00 $ 1 708.70 $ 13.1 26.2 5 189 $ MgCl2 evaporator pressure transmitter 2 1 000.00 $ 2 000.00 $ 740.00 $ 1 480.00 $ 1 708.70 $ 13.1 26.2 5 189 $ Y44001 KCl receiving bin gate valve (reactors 1 & 2) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y44002 KCl receiving bin gate valve (reactors 3 & 4) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ KCl bin load cells 2 8 000.00 $ 16 000.00 $ - $ - $ - 16 000 $ Y42001 MgO slurry valves on reactor 1 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ Y42002 MgO slurry valves on reactor 2 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ Y42003 MgO slurry valves on reactor 3 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ Y42004 MgO slurry valves on reactor 4 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ MgO slurry tank level controller (relocated) 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ MgO slurry tank load cells (relocated) 1 - $ - $ 1 020.00 $ 1 020.00 $ 1 258.70 $ 19.3 19.3 2 279 $ Y41005 reactor 1 rupture disk 1 - $ - $ - $ - $ - $ - - - $ Y41006 reactor 2 rupture disk 1 - $ - $ - $ - $ - $ - - - $ Y41007 reactor 3 rupture disk 1 - $ - $ - $ - $ - $ - - - $ Y41008 reactor 4 rupture disk 1 - $ - $ - $ - $ - $ - - - $ Reactors temperature transmitter 4 1 000.00 $ 4 000.00 $ 740.00 $ 2 960.00 $ 3 417.39 $ 13.1 52.4 10 377 $ Reactors pressure transmitter 4 1 000.00 $ 4 000.00 $ 740.00 $ 2 960.00 $ 3 417.39 $ 13.1 52.4 10 377 $ Y41001 HCl vacuum controler damper reactor 1 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41002 HCl vacuum controler damper reactor 2 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41003 HCl vacuum controler damper reactor 3 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41004 HCl vacuum controler damper reactor 4 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41009 HCl bypass dampers (reactors 1 & 2) 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41010 HCl bypass dampers (reactors 1 & 2) 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41011 HCl bypass dampers (reactors 3 & 4) 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Y41012 HCl bypass dampers (reactors 3 & 4) 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Vacuum pressure transmitters 2 1 000.00 $ 2 000.00 $ 740.00 $ 1 480.00 $ 1 708.70 $ 13.1 26.2 5 189 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Instru Page 50 de 56 2008-06-25

Discipline: Instrumentation (WBS.0701) HCl suction fan VFD (30 HP) 2 - $ - $ 2 610.00 $ 5 220.00 $ 4 082.61 $ 31.3 62.6 9 303 $ Yxxxx solenoid for SOPM pump P46001 to belt filter 1 500.00 $ 500.00 $ - $ - $ - 500 $ Yxxxx solenoid for SOPM pump P46002 to belt filter 1 500.00 $ 500.00 $ - $ - $ - 500 $ SOPM rotary dryer RPM detector 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ SOPM otary dryer temperature transmitter 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ SOPM rotary dryer pressure transmitter 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ Y43001 H2SO4 valve on reactor 1 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ Y43002 H2SO4 valve on reactor 2 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ Y43003 H2SO4 valve on reactor 3 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ Y43004 H2SO4 valve on reactor 4 (2 in) 1 2 000.00 $ 2 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 3 775 $ H2SO4 flowmeter (2 in) 1 2 500.00 $ 2 500.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 4 094 $ Sector 50 Sector 70 Condensate return tank level controller 3 2 500.00 $ 7 500.00 $ 740.00 $ 2 220.00 $ 2 563.04 $ 13.1 39.3 12 283 $ Steam flowmeter 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ Condensate return flowmeter 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ Condensate return temperaturee transmitter 1 - $ - $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 1 594 $ Process water holding tank level controller 1 1 000.00 $ 1 000.00 $ 740.00 $ 740.00 $ 854.35 $ 13.1 13.1 2 594 $ Y21101 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21102 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21103 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21104 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21105 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21106 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21107 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21108 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21109 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21110 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21111 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21112 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21113 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21114 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y21115 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41101 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41102 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41103 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41104 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41105 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41106 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41107 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41108 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41109 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41110 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41111 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41112 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41113 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Y41114 process water valve (2 in) 1 1 000.00 $ 1 000.00 $ 790.00 $ 790.00 $ 984.78 $ 15.1 15.1 2 775 $ Sector 80 Sector 20 Operator station 1 un 10 000.00 $ 10 000.00 $ - $ - $ 1 565.22 $ 24.0 24.0 11 565 $ Sector 20 PLC (256 I/O) 1 lot 40 000.00 $ 40 000.00 $ - $ - $ 10 434.78 $ 160.0 160.0 50 435 $ Sector 40 Operator station 1 un 10 000.00 $ 10 000.00 $ - $ - $ 1 565.22 $ 24.0 24.0 11 565 $ Sector 40 PLC (384 I/O) 1 lot 60 000.00 $ 60 000.00 $ - $ - $ 15 652.17 $ 240.0 240.0 75 652 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Instru Page 51 de 56 2008-06-25

Discipline: Instrumentation (WBS.0701) Programmation 1 lot - $ - $ - $ - $ 20 869.57 $ 320.0 320.0 20 870 $ Sector 90 waste water neutralization tank 1 - $ - $ - $ - $ - $ - - - $ Contractor supervisor 1 ea - $ - $ 7 630.43 $ 117.0 117.0 7 630 $ Sous-Total de la discipline : 245 800 $ 70 370 $ 140 240 $ 2 150 456 410 $ Frais généraux entrepreneur 5% 3 519 $ 7 012 $ 10 531 $ Frais d'administration & profit entrepreneur 10% 7 037 $ 14 024 $ 21 061 $ Total de la discipline : 245 800 $ 80 926 $ 161 276 $ 2 150 488 002 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Instru Page 52 de 56 2008-06-25

Discipline: Isolation - Peinture (WBS.0801) Total pour cette discipline: 395 705 $ Apprêt et Peinture pour tuyau acier Y22001 to F42001 MGO Channel 4'' 175 ft - $ 3.50 $ 612.50 $ 1 597.83 $ 0.1 24.5 2 210 $ Retouches de peinture en chantier 1 lot - $ 61.25 $ 61.25 $ 163.04 $ 2.5 2.5 224 $ T42001 to P42001 MGO slurry Apprêt et peinture (atelier) 2'' 10 ft - $ 2.50 $ 25.00 $ 52.17 $ 0.1 0.8 77 $ Retouches de peinture en chantier 1 lot - $ 2.50 $ 2.50 $ 6.52 $ 0.1 0.1 9 $ T42001 to P42001 MGO slurry Apprêt et peinture (atelier) 2'' 190 ft - $ 2.50 $ 475.00 $ 991.30 $ 0.1 15.2 1 466 $ Retouches de peinture en chantier 1 lot - $ 47.50 $ 47.50 $ 97.83 $ 1.5 1.5 145 $ H41301 to P41301 to cooled equipement and return Apprêt et peinture (atelier) 6'' 200 ft - $ 4.50 $ 900.00 $ 2 478.26 $ 0.2 38.0 3 378 $ Retouches de peinture en chantier 1 lot - $ 90.00 $ 90.00 $ 247.83 $ 3.8 3.8 338 $ Apprêt et peinture (atelier) 4'' 150 ft - $ 3.50 $ 525.00 $ 1 369.57 $ 0.1 21.0 1 895 $ Retouches de peinture en chantier 1 lot - $ 52.50 $ 52.50 $ 136.96 $ 2.1 2.1 189 $ T21101 to P2101 to sector 20 equipement Apprêt et peinture (atelier) 6'' 115 ft - $ 4.50 $ 517.50 $ 1 425.00 $ 0.2 21.9 1 943 $ Retouches de peinture en chantier 1 lot - $ 51.75 $ 51.75 $ 143.48 $ 2.2 2.2 195 $ Apprêt et peinture (atelier) 4'' 270 ft - $ 3.50 $ 945.00 $ 2 465.22 $ 0.1 37.8 3 410 $ Retouches de peinture en chantier 1 lot - $ 94.50 $ 94.50 $ 247.83 $ 3.8 3.8 342 $ Apprêt et peinture (atelier) 2'' 265 ft - $ 2.50 $ 662.50 $ 1 382.61 $ 0.1 21.2 2 045 $ Retouches de peinture en chantier 1 lot - $ 66.25 $ 66.25 $ 136.96 $ 2.1 2.1 203 $ Apprêt et peinture (atelier) 1'' 40 ft - $ 1.25 $ 50.00 $ 208.70 $ 0.1 3.2 259 $ Retouches de peinture en chantier 1 lot - $ 5.00 $ 5.00 $ 19.57 $ 0.3 0.3 25 $ HP water pump to F21401/F21402 Apprêt et peinture (atelier) 2'' 85 ft - $ 2.50 $ 212.50 $ 443.48 $ 0.1 6.8 656 $ Retouches de peinture en chantier 1 lot - $ 21.25 $ 21.25 $ 45.65 $ 0.7 0.7 67 $ P21001 to sect. 40 equipement Apprêt et peinture (atelier) 4'' 140 ft - $ 3.50 $ 490.00 $ 1 278.26 $ 0.1 19.6 1 768 $ Retouches de peinture en chantier 1 lot - $ 49.00 $ 49.00 $ 130.43 $ 2.0 2.0 179 $ Apprêt et peinture (atelier) 2'' 289 ft - $ 2.50 $ 722.50 $ 1 507.83 $ 0.1 23.1 2 230 $ Retouches de peinture en chantier 1 lot - $ 72.25 $ 72.25 $ 150.00 $ 2.3 2.3 222 $ Apprêt et peinture (atelier) 1'' 40 ft - $ 1.25 $ 50.00 $ 208.70 $ 0.1 3.2 259 $ Retouches de peinture en chantier 1 lot - $ 5.00 $ 5.00 $ 19.57 $ 0.3 0.3 25 $ R41001 to T46001 SOPM Apprêt et peinture (atelier) 2'' 50 ft - $ 2.50 $ 125.00 $ 260.87 $ 0.1 4.0 386 $ Retouches de peinture en chantier 1 lot - $ 12.50 $ 12.50 $ 26.09 $ 0.4 0.4 39 $ R41001/2/3/4 to Y41005/6/7/8 to atm Apprêt et peinture (atelier) 4'' 196 ft - $ 3.50 $ 686.00 $ 1 789.57 $ 0.1 27.4 2 476 $ Retouches de peinture en chantier 1 lot - $ 68.60 $ 68.60 $ 176.09 $ 2.7 2.7 245 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Isol - Paint Page 53 de 56 2008-06-25

Discipline: Isolation - Peinture (WBS.0801) R41002 to T46001 SOPM Apprêt et peinture (atelier) 2'' 50 ft - $ 2.50 $ 125.00 $ 260.87 $ 0.1 4.0 386 $ Retouches de peinture en chantier 1 lot - $ 12.50 $ 12.50 $ 26.09 $ 0.4 0.4 39 $ T46001 to P46001 Apprêt et peinture (atelier) 2'' 35 ft - $ 2.50 $ 87.50 $ 182.61 $ 0.1 2.8 270 $ Retouches de peinture en chantier 1 lot - $ 8.75 $ 8.75 $ 19.57 $ 0.3 0.3 28 $ P46001 to F46001 Apprêt et peinture (atelier) 2'' 35 ft - $ 2.50 $ 87.50 $ 182.61 $ 0.1 2.8 270 $ Retouches de peinture en chantier 1 lot - $ 8.75 $ 8.75 $ 19.57 $ 0.3 0.3 28 $ R41003 to T46002 SOPM Apprêt et peinture (atelier) 2'' 50 ft - $ 2.50 $ 125.00 $ 260.87 $ 0.1 4.0 386 $ Retouches de peinture en chantier 1 lot - $ 12.50 $ 12.50 $ 26.09 $ 0.4 0.4 39 $ R41004 to T46002 SOPM Apprêt et peinture (atelier) 2'' 50 ft - $ 2.50 $ 125.00 $ 260.87 $ 0.1 4.0 386 $ Retouches de peinture en chantier 1 lot - $ 12.50 $ 12.50 $ 26.09 $ 0.4 0.4 39 $ H47002 to P41101 to P21101 outlet Apprêt et peinture (atelier) 2'' 392 ft - $ 2.50 $ 980.00 $ 2 045.22 $ 0.1 31.4 3 025 $ Retouches de peinture en chantier 1 lot - $ 98.00 $ 98.00 $ 202.17 $ 3.1 3.1 300 $ Water make-up from industrial parc to T21101 Apprêt et peinture (atelier) 8'' 484 ft - $ 6.00 $ 2 904.00 $ 7 575.65 $ 0.2 116.2 10 480 $ Retouches de peinture en chantier 1 lot - $ 290.40 $ 290.40 $ 756.52 $ 11.6 11.6 1 047 $ M34001 to F44001/02, KCL Channel 4'' 200 ft - $ 3.50 $ 700.00 $ 1 826.09 $ 0.1 28.0 2 526 $ Retouches de peinture en chantier 1 lot - $ 70.00 $ 70.00 $ 182.61 $ 2.8 2.8 253 $ Natural GAZ line from AD to K46001 Apprêt et peinture (atelier) 2'' 100 ft - $ 2.50 $ 250.00 $ 521.74 $ 0.1 8.0 772 $ Retouches de peinture en chantier 1 lot - $ 25.00 $ 25.00 $ 52.17 $ 0.8 0.8 77 $ Compressed air piping for KA, AD and KE Apprêt et peinture (atelier) 4'' 120 ft - $ 3.50 $ 420.00 $ 1 095.65 $ 0.1 16.8 1 516 $ Retouches de peinture en chantier 1 lot - $ 42.00 $ 42.00 $ 110.87 $ 1.7 1.7 153 $ Apprêt et peinture (atelier) 3'' 160 ft - $ 2.50 $ 400.00 $ 1 252.17 $ 0.1 19.2 1 652 $ Retouches de peinture en chantier 1 lot - $ 40.00 $ 40.00 $ 123.91 $ 1.9 1.9 164 $ Apprêt et peinture (atelier) 2'' 645 ft - $ 2.50 $ 1 612.50 $ 3 365.22 $ 0.1 51.6 4 978 $ Retouches de peinture en chantier 1 lot - $ 161.25 $ 161.25 $ 339.13 $ 5.2 5.2 500 $ Apprêt et peinture (atelier) 1'' 600 ft - $ 1.25 $ 750.00 $ 3 130.43 $ 0.1 48.0 3 880 $ Retouches de peinture en chantier 1 lot - $ 75.00 $ 75.00 $ 313.04 $ 4.8 4.8 388 $ Compressed air piping for KB Apprêt et peinture (atelier) 2'' 140 ft - $ 2.50 $ 350.00 $ 730.43 $ 0.1 11.2 1 080 $ Retouches de peinture en chantier 1 lot - $ 35.00 $ 35.00 $ 71.74 $ 1.1 1.1 107 $ Apprêt et peinture (atelier) 1'' 70 ft - $ 1.25 $ 87.50 $ 365.22 $ 0.1 5.6 453 $ Retouches de peinture en chantier 1 lot - $ 8.75 $ 8.75 $ 39.13 $ 0.6 0.6 48 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Isol - Paint Page 54 de 56 2008-06-25

Discipline: Isolation - Peinture (WBS.0801) Isolation tuyauterie (FIBRE) H41301 to P41301 to cooled equipement and return partie extérieur vers holding tank 6'' 15 ft - $ 17.00 $ 255.00 $ 1 154.35 $ 1.2 17.7 1 409 $ Bride 6'' 2 ea - $ - $ 309.13 $ 2.4 4.7 309 $ Valve 6'' 1 ea - $ - $ 412.83 $ 6.3 6.3 413 $ T21101 to P2101 to sector 20 equipement partie extérieur vers pipe rack 6'' 20 ft - $ 17.00 $ 340.00 $ 1 539.13 $ 1.2 23.6 1 879 $ Bride 6'' 2 ea - $ - $ 309.13 $ 2.4 4.7 309 $ Valve 6'' 1 ea - $ - $ 412.83 $ 6.3 6.3 413 $ P21001 to sect. 40 equipement partie extérieur vers pipe rack 4'' 20 ft - $ 15.00 $ 300.00 $ 1 539.13 $ 1.2 23.6 1 839 $ Bride 4'' 2 ea - $ - $ 276.52 $ 2.1 4.2 277 $ Valve 4'' 1 ea - $ - $ 368.48 $ 5.7 5.7 368 $ Water make-up from industrial parc to T21101 (pipe rack section) partie extérieur sur pipe rack 8'' 484 ft - $ 17.00 $ 8 228.00 $ 37 246.96 $ 1.2 571.1 45 475 $ Bride 8'' ea - $ - $ - $ 2.4 - - $ Valve 8'' ea - $ - $ - $ 6.3 - - $ T53001 to P53001 to R41001/2/3/4 CS PTFE lined ( H2SO4) partie extérieur vers pipe rack 3'' 390 ft - $ 12.50 $ 4 875.00 $ 23 400.00 $ 0.9 358.8 28 275 $ Bride 3'' 20 ea - $ - $ 2 426.09 $ 1.9 37.2 2 426 $ Valve 3'' 1 ea - $ - $ 318.26 $ 4.9 4.9 318 $ Tanker truck to T53001 to P53001PTFE lined ( H2SO4) partie extérieur vers pipe rack 3'' 70 ft - $ 12.50 $ 875.00 $ 4 200.00 $ 0.9 64.4 5 075 $ Bride 3'' 7 ea - $ - $ 849.13 $ 1.9 13.0 849 $ Valve 3'' 3 ea - $ - $ 954.78 $ 4.9 14.6 955 $ P57002 to tanker truck FRP pipe 2'' 20 ft - $ 11.00 $ 220.00 $ 1 030.43 $ 0.8 15.8 1 250 $ Flange 2'' 2 ea - $ - $ 206.09 $ 1.6 3.2 206 $ Valve 2'' 1 ea - $ - $ 274.57 $ 4.2 4.2 275 $ T57001 to P57001 to H47003 to H47001 outdoor section partie extérieur vers pipe rack 3'' 252 ft - $ 12.50 $ 3 150.00 $ 15 120.00 $ 0.9 231.8 18 270 $ Bride 3'' 1 ea - $ - $ 121.30 $ 1.9 1.9 121 $ Valve 3'' 1 ea - $ - $ 318.26 $ 4.9 4.9 318 $ H47003 to T57002A/T57002B FRP pipe 2'' 252 ft - $ 11.00 $ 2 772.00 $ 12 983.48 $ 0.8 199.1 15 755 $ Flange 2'' 1 ea - $ - $ 103.04 $ 1.6 1.6 103 $ Valve 2'' 1 ea - $ - $ 274.57 $ 4.2 4.2 275 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Isol - Paint Page 55 de 56 2008-06-25

Discipline: Isolation - Peinture (WBS.0801) Steam system Steam system in KA cw condensate return steam pipe 24'' 10 ft - $ 35.00 $ 350.00 $ 2 439.13 $ 3.7 37.4 2 789 $ steam pipe 14'' 3 ft - $ 27.00 $ 81.00 $ 457.83 $ 2.3 7.0 539 $ steam pipe 8'' 60 ft - $ 20.00 $ 1 200.00 $ 5 321.74 $ 1.4 81.6 6 522 $ Flange 8'' 4 ea - $ - $ 712.17 $ 2.7 10.9 712 $ Valve 8'' 1 ea - $ - $ 474.78 $ 7.3 7.3 475 $ Steam pipe 6'' 30 ft - $ 17.00 $ 510.00 $ 2 308.70 $ 1.2 35.4 2 819 $ Flange 6'' ea - $ - $ - $ 2.4 - - $ Valve 6'' ea - $ - $ - $ 6.3 - - $ Steam pipe 4'' 70 ft - $ 15.00 $ 1 050.00 $ 5 386.96 $ 1.2 82.6 6 437 $ Flange 4'' 3 ea - $ - $ 414.78 $ 2.1 6.4 415 $ Valve 4'' 2 ea - $ - $ 736.96 $ 5.7 11.3 737 $ Steam pipe 3'' 117 ft - $ 12.50 $ 1 462.50 $ 7 020.00 $ 0.9 107.6 8 483 $ Flange 3'' 2 ea - $ - $ 242.61 $ 1.9 3.7 243 $ Valve 3'' 1 ea - $ - $ 318.26 $ 4.9 4.9 318 $ Steam pipe 2'' 271 ft - $ 11.00 $ 2 981.00 $ 13 962.39 $ 0.8 214.1 16 943 $ Flange 2'' 4 ea - $ - $ 412.17 $ 1.6 6.3 412 $ Valve 2'' 4 ea - $ - $ 1 098.26 $ 4.2 16.8 1 098 $ Steam pipe 1.5'' 377 ft - $ 8.00 $ 3 016.00 $ 18 194.35 $ 0.7 279.0 21 210 $ Flange 1.5'' ea - $ - $ - $ 1.5 - - $ Valve 1.5'' 14 ea - $ - $ 1 816.96 $ 2.0 27.9 1 817 $ Steam pipe 1'' 426 ft - $ 4.50 $ 1 917.00 $ 18 892.17 $ 0.7 289.7 20 809 $ Flange 1'' ea - $ - $ - $ 1.4 - - $ Valve 1'' 14 ea - $ - $ 1 661.74 $ 1.8 25.5 1 662 $ Steam system in KB cw condensate return Steam pipe 1.5'' 405 ft - $ 8.00 $ 3 240.00 $ 19 545.65 $ 0.7 299.7 22 786 $ Flange 1.5'' ea - $ - $ - $ 1.5 - - $ Valve 1.5'' 10 ea - $ - $ 1 297.83 $ 2.0 19.9 1 298 $ Steam pipe 1'' 405 ft - $ 4.50 $ 1 822.50 $ 17 960.87 $ 0.7 275.4 19 783 $ Flange 1'' 14 ea - $ - $ 1 241.74 $ 1.4 19.0 1 242 $ Valve 1'' 10 ea - $ - $ 1 186.96 $ 1.8 18.2 1 187 $ Contractor supervisor 1 ea - $ - $ 14 021.74 $ 215.0 215.0 14 022 $ Sous-Total de la discipline : - $ 56 250 $ 287 850 $ 4 414 344 090 $ Frais généraux entrepreneur 5% 2 813 $ 14 393 $ 17 205 $ Frais d'administration & profit entrepreneur 10% 5 625 $ 28 785 $ 34 410 $ Total de la discipline : - $ 64 688 $ 331 028 $ 4 414 395 705 $ P:\pro_fac\47750\47812\300\4-Ingénierie\Analyses Financières\Roche Budget usine Bécancour 5 T rev. 26 juin 2008.xls - Isol - Paint Page 56 de 56 2008-06-25