Document XOb9m3eaMOg67339kOYmOxox
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
C o s t -b e n e fit an alysis o f rep eatin g the ch ro n ic s tu d y o f the p o te n tia l effects o f P F O S on re p ro d u c tio n in qu ail.
In the previously conducted study, the experimental design and the fact that some equivocal effects were observed at the least dose in the diet (10 mg/kg), precluded accurate assignment of a No Observable Adverse Effects Concentration (NOAEC). Results of the previously conducted study will be evaluated in conjunction with known sensitivity ranges, and uncertainty factors to determine the potential benefits that could be gained by repeating the study at lesser concentrations to obtain a NOAEC.
W ork p ro d u ct
A short report summarizing the potential benefits, or lack thereof, for repeating the quail chronic PFOS exposure study in addition to a rough estimate of the cost range for the study. The analysis will present the likely effect on the revised risk assessments if a more accurate estimate of the threshold NOAEL were to be made available. The greatest impact would be on obtaining a lower NOAEL that is not driven by the doses in the experimental design.
A ssu m p tio n s
Information necessary to do this analysis is currently available at the ENTRIX office.
Cost
Name
John Giesy John Newsted Denise Kay Paul Jones Shaun Roark Melissa Shotwell Karen Smyth
Rate
$ 275 $ 175 $ 150 $ 135 $ 120 $ 95 $ 75
Hours
8 30
5
Subtotal
$ 2,200 $ 5,250 $$$$$ 375 $ 470
$ 8,295
Responsibilities
Review report Assess benefits, estimate cost range, write report
Admin support Communications (6% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
2
3MA02513752
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
C o s t-b en e fit a n alysis o f k es tre l ch ro n ic feed in g s tu d y
Based on the information available in the literature, the threshold for effects seems to be similar in a number of species. However, since the quail and mallard are not top carnivores, but eat seeds, vegetation and invertebrates, an among-species uncertainty factor is used in risk assessments. If data were available for an additional species, such as a top predator, an argument could be made to reduce or eliminate the amongspecies uncertainty factor. ENTRIX will conduct an analysis of the currently known species sensitivity range and applied uncertainty factors to determine the potential benefits to be gained from conducting a chronic feeding study with a top predator such as kestrel.
W ork p ro d u ct
A short report summarizing the potential benefits, or lack thereof, for conducting a kestrel chronic PFOS exposure study in addition to a rough estimate of the cost range for the study.
A ss u m p tio n s
Information necessary to do this analysis is currently available at the ENTRIX office.
Cost
Name
John Giesy John Newsted Denise Kay Paul Jones Shaun Roark Melissa Shotwell Karen Smyth
Rate
$ 275 $ 175 $ 150 $ 135
$ 120
S 95 $ 75
Hours
8 20
5
Subtotal
$ 2,200 $ 3,500 5$$$$ 375 $ 365
$ 6,440
Responsibilities
Review report Assess benefits, estimate cost range, write report
Admin support Communications (6% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
3 3MA02513753
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
C o s t -b e n e fit a n alysis o f e g g in jectio n s tu d y
Another possibility in addition to, or separate from, the chronic feeding studies discussed above, is an egg injection study with 5 or 6 bird species. This study would include quail and mallard for comparison to existing data along with additional species such as kestrels or bald eagles. From this data we could derive a species-sensitivity distribution, which could be used to obviate the need for among-species sensitivity factors all together for birds.
W ork p ro d u ct
A short report summarizing the potential benefits, or lack thereof, for conducting a PFOS egg injection study in addition to a rough estimate of the cost range for the study.
A ssu m p tio n s
Information necessary to do this analysis is currently available at the ENTRIX office.
Cost
Name
John Giesy John Newsted Denise Kay Paul Jones Shaun Roark Melissa Shotwell Karen Smyth
Rate
$ 275 S 175 S 150 $ 135 $ 120 $ 95 $ 75
Hours
S 20
5
Subtotal
S 2,200 S 3,500 $$$$$ 375 $ 365
$ 6,440
Responsibilities
Review report Assess benefits, estimate cost range, write report
Admin support Communications (6% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
4
3MA02513754
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
C h iro n o m u s ten tans to x icity test
The one study that is published in the literature on Chironomus tentans reports a very low threshold value
that drives the values calculated for water quality criteria. Because the value is much lower than that observed for other species, it is likely that if the test is repeated under GLP, that the values will be greater. This will have a great benefit in reducing uncertainty in ecological risk assessments for aquatic invertebrates. If such a test is conducted, it must include the same endpoints measured in the previous study and also measure standard ecologically-relevant endpoints, such as survival, growth and reproduction (fertility and fecundity). In addition, it would be useful to measure PFOS concentration in both the overlying water as well as in the sediment. At vour request. ENTRIX has initiated these toxicity tests in conjunction with Wildlife International. ENTRIX will design the experiments in conjunction with Wildlife International, arrange to have these studies to be conducted, oversee the studies, interpret the results, and prepare a report and manuscript based on the results.
W ork p ro d u ct
Initial interpretation of the results presented verbally. Final written report based on the results and a manuscript to be submitted for publication in the peer-reviewed, open literature that will compare and contrast the results with the previously published work to either confirm the previous conclusions or "correct" the literature.
A s s u m p tio n s
Wildlife International will conduct the in-life phase of the study and provide all laboratory reports, and documentation to ENTRIX. The Wildlife International portion of the study and any costs associated with chemical analysis will be provided separately as decisions are made regarding the most appropriate approach. 3M may wish to arrange for the analytical support internally or through one of their contract laboratories directly. ENTRIX can also make these arrangements and pay for the analyses with no mark-up. The cost estimate is for ENTRIX tasks only and does not include costs of analytical or for Wildlife International to conduct the test.
Cost
Name_____________ Rate
John Giesy
$ 275
John Newsted
$ 175
Denise Kay
$ 150
Paul Jones
$ 135
Shaun Roark
$ 120
Melissa Shotwell $ 95
Karen Smyth
$ 75
Hours 24
45
10 16
Subtotal $ 6,600 $ 7,875 $S-
$-
s 950
$ 1,200
$ 998 $ 17,623
Responsibilities
Data analysis, report review Design, oversight, data analysis, report writing
Table and figure prep Admin support Communications (6% of labor) Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
5 3MA02513755
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
W h ite p a p e r on eco lo g ic al risk a ssessm en ts o f P F C s in clu d in g P F O S a n d P FO A
This white paper will review currently published ecological risk assessments of PFCs. Contrasts and comparisons will be made regarding various conclusions concerning impacts of PFCs, evaluations of uncertainty, and data reporting.
W ork p ro d u ct
Peer-reviewed literature publication based on currently published ecological risk assessments of PFCs including PFOS and PFOA. The document will describe the approaches and conclusions of previously conducted assessments and identify mistakes, uncertainties and data gaps. The document will give a discussion of current status and trends and provide a risk assessment based on the most current information and scientifically valid methods.
A ss u m p tio n s
Published ecological risk assessments to be reviewed for this white paper have already been acquired by ENTRIX or are otherwise readily available.
Cost
Name
John Giesy John Newsted Denise Kay Paul Jones Shaun Roark Melissa Shotwell Karen Smyth
Rate
$ 275 $ 175 $ 150
$ 135
$ 120 $ 95 $ 75
Hours
60 200 25 25 40 30 30
Subtotal
5 16,500 $ 35,000 $ 3,750 $ 3,375 $ 4,800 5 2,850 $ 2,250 $ 4,112
S 72,637
Responsibilities
Oversee data analysis, review and input for final draft Write primary draft Assist with data analysis, draft review Assist with data analysis, draft review Table and figure prep Literature search Admin support Communications (6% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
6
3MA02513756
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
W h ite p a p e r on th e im p a c t o f the 2 000 p h a se o u t o f P F O S
This white paper will include a meta analysis of the existing publicly available data from peer-reviewed literature on the concentrations of PFOS in the environment to assess the historical trend pre- and post2000. It may be possible to include comparisons to other chemicals like DDT that have undergone similar phase-outs. This paper will rely on the PFOS analytical results database that ENTRIX has already generated for 3M. The existing data can be evaluated for use in this review and the white paper can be outlined and established in the first year of this task. ENTRIX would also like to propose that a lower level effort be put forth during the following 3 to 5 years to maintain a database of PFOS analytical results with annual updates to the white paper review of trends.
W ork p ro d u ct
White paper assessing the impact of the 2000 phase-out on the concentrations of PFOS in the environment based on publicly available peer-reviewed literature. Referential database of PFOS analytical results as reported in the reviewed literature. Annual update of trends of environmental concentrations of PFOS.
A s s u m p tio n s
The published PFOS literature rarely reports concentrations and specific sampling locations of individual samples. Rather, mean values and general sampling locations are more common reporting methods. The budget presented here assumes that the data will be sufficient as it can been obtained from publicly available literature and it will not be necessary to obtain further specific details from investigators.
Cost
Yea r 1 b u d g et
Name
John Giesy John Newsted Denise Kay Paul Jones Shaun Roark Melissa Shotwell Karen Smyth
Rate
$ 275 $ 175 $ 150 5 135 $ 120 $ 95 $ 75
Hours
30 130 40
40 40 50
Subtotal
S 8,250 S 22,750 $ 6,000 $$ 4,800 $ 3,800 $ 3,750 $ 2,961
$ 52,311
Responsibilities
Oversee data analysis, review and input for final draft Identify pertinent literature, write primary draft Data base design and maintainence
Table and figure prep Literature search and data entry Admin support Communications (6% of labor)
Total estimated cost
A n n u a l o n g o in g b u d g e t
Name
Rate
John Giesy
S 275
John Newsted
S 175
Denise Kay
5 150
Paul Jones Shaun Roark
$ 135 S 120
Melissa Shotwell $ 95
Karen Smyth
$ 75
Hours
24 40 30
8 45 15
Subtotal
$ 6,600 $ 7,000 $ 4,500 $$ 960 $ 4,275 $ 1,125
$ 1,468
$ 25,928
Responsibilities
Review annual update Identify pertinent publications, draft annual update Data base design and maintanence
Table and figure prep Literature search and data entry Admin support Communications (6% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
7 3MA02513757
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
M o n ito r R & D a n d e n v iro n m e n ta l issu es a n d in itia tiv e in v o lv in g P F C s in the A s ia P ac ific reg io n
At your request, John Giesy has initiated this effort. Toward this end, we will continue to establish working relationships with the key laboratories and agencies in Asia. In this way, we can assure that the science that is done will be of the highest quality.
W ork p ro d u ct
Oral reports as issues arrive or information becomes available and prepare quarterly written reports upon request as well as making all pertinent documents available to 3M.
A s s u m p tio n s
IJohn Giesy will attend meetings and develop joint projects with Chinese colleagues from whom he can obtain information and over whom he can exert some influence to maintain quality of the results. To achieve these goals JPG will need to "buy favors" in the form of supplying standards and reference materials and validation of methods by analyzing split samples at the 3M laboratories or their designated contract lab.
Cost
John Giesy: time and materials as usual. Costs for travel to key meetings may be incurred, but cost estimates will be provided and approved before any travel is undertaken. Costs will be tracked quarterly accountings and rolling estimates of costs in the next quarter provided. Costs will vary from quarter to quarter depending upon activities.
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
8 3MA02513758
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
M ain tain R eferen ce M a n a g e r data base o f literatu re on p e rflu o rin ated co m pounds
This is an ongoing effort to maintain a referential database of peer-reviewed publicly available literature on perfluorinated compounds. W e perform searches of available literature and continuously update this database.
W ork pro du ct
Monthly reports are provided with information on the number of recently published PFC related articles. Electronic updates to the 3M database are provided quarterly. Any article included in the database can be obtained and provided to 3M upon request.
A s s u m p tio n s
The focus of the database continues to be limited to published articles and reports related to PFCs.
Cost
Name
John Giesy John Newsted Denise Kay Paul Jones Ryan Holem Melissa Shotweil Karen Smyth
Rate
$ 275 $ 175 $ 145 $ 135 $ 120 $ 95 $ 75
Hours
24 15
50 10 100
Subtotal
$ 6,600 $ 2,625 $$$ 6,000 $ 950 $ 7,500
$ 1,421
$ 25,096
Responsibilities
Identify pertinent literature Identify pertinent literature
Database maintenance, monthly and quarterly updates Literature search Enter articles in database Communications (4% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
9 3MA0251375S
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
C o lle c t a n d m o n ito r P F C s in m u s s e ls fro m n e a r-s h o re N o rth A m e ric a n m a rin e
en viro n m en ts
ENTRIX will provide oversight, QA/QC and report preparation for a project (subcontract) to the University of Saskatchewan to analyze samples of mussels obtained from the NOAA Mussel Watch Program. ENTRIX has already made arrangements to obtain historical samples from NOAA and then to obtain samples annually in the future (about a two to three year delay) when NOAA has finished all of the analyses that they want to conduct on these samples. The results will include up to 60 analytes of various chain lengths and functional moieties.
W ork p ro d u ct
The initial work products will be a Sampling and Analysis Plan (SAP) and a Quality Assurance Project Plan (QAPP) produced by ENTRIX and cost estimate provided separately below. On an ongoing basis, ENTRIX will provide an annual report, including status and trends. When enough data has been accrued, a manuscript will be prepared for publication in the peer-reviewed, open literature.
A s s u m p tio n s
3M will provide technical assistance as needed. This may include purchase of standards and access to instrumentation in the first year until the necessary instruments are purchased by the U of S. The U of S will conduct the instrumental analyses and arrange for inter-laboratory spit sample analyses and other QA as appropriate. It is estimated that approximately 300 to 400 samples will be analyzed per year, depending on availability from NOAA. In addition, an additional 20% of samples will be conducted as QA samples, either as reference materials, duplicates or spike-recovery samples. 3M will provide directly or indirectly, through a designated contract lab analytical services for validation of sample splits.
Cost
Cost summary for first year of mussel monitoring program including initial QAPP and SAP_________________________
Description
Direct cost Markup Category subtotal
U of S subcontract $ 142,750
$ 142,750
ENTRIX labor ENTRIX expenses
$ 51,400 $ 8,300
4% 10%
$ $
54,484 9,545
TOTAL ESTIMATED COST
$ 206,779
W rite Q A P P a n d S A P fo r b io m o n ito rin g p ro g ram
Name
Rate Hours
Subtotal
John Giesy John Newsted
$ 275 $ 175
10 20
$ 2,750 $ 3,500
Denise Kay Paul Jones Patrick Bradley Melissa Shotwell Karen Smyth
$ 150 $ 135 $ 120 $ 95 $ 75
40 40 10 10 20
$ 6,000 $ 5,400 $ 1,200 $ 950 $ 1,500
$ 1,278
$ 22,578
Responsibilities
Review final document Statistical sampling design Write draft documents Write draft documents QA/QC design Table and figure prep, document editing Admin support Communications (6% of labor)
Total estimated cost
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
10 3MA02513760
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
Annual budget for U of S portion of mussel monitoring program Description_________________________ Salary Benefits Total costs U of S labor
Graduate assistant (benefits'll 11%) $ 2,000 $ 3,104 $ 25,104 Laboratory manager (benefits 34%) $44,000 $ 14,960 $ 58,960 Post doctoral fellow (benefits 34%) $32,000 $ 10,880 $ 42,880 Hourly labor (500hr@$7.50/hr)
U of S - Subtotal Labor
% on project
100% 25% 25%
Subtotal
$ 25,104 $ 14,740 $ 10,720 $ 3,750 $ 54,314
U of S Expenses
Laboratory supplies Instrument supplies/Nitrogen etc. Instrument maintenance T ravel Publication costs Office supplies, computer, telephone, copy
U of S - Subtotal Expenses
U of S Subtotal Labor and Expenses Overhead (52%)_______________________
U o f S T o ta l L a b o r + E x p e n s e s ________
$ 10,000 $ 12,000 $ 8,000 $ 5,600 $ 2,500 $ 1,500 $ 39,600 $ 93,914 $ 48,835
$142,750
Annual budget for ENTRIX portion of mussel monitoring program
Description
Unit cost Unit Quantity
Cost
ENTRIX Labor
John Giesy $ 275 hour
40
$ 11,000
Paul Jones $ 135 hour
20
3 2,700
Denise Kay $ 145 hour John Newsted $ 175 hour
40 40
$ 5,800 $ 7,000
Melissa Shotwell $ 95 hour
20
$ 1,900
Karen Smyth $ 75 hour
20
$ 1,500
ENTRIX - Subtotal Labor
$ 29,900
Communications (4% of Labor)
ENTRIX Labor Total
$ 1,196 $ 31,096
ENTRIX Expenses
T ravel $ Sample shipping $ ENTRIX - Subtotal Expenses Expense markup (15%)
ENTRIX Expenses Total E N T R IX Total L a b o r + E xpenses
2,150 4,000
trips
2
S 4,300
% 4,000
5 8,300
$ 1,245
$ 9,545 $ 41,451
M ad e A vailab le by 3M for Inspection and Copying as Confidential Inform ation: S u b je c t to P ro te c tiv e O rd e r In P a lm e r v. 3 M , N o. C 2 -0 4 -6 3 0 9
11 3MA02513761
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
C o n s id e r m e th o d s to a s s e s s th e n a tu re a n d c h a ra c te ris tic s o f th e to ta l P F C lo a d
in th e e n v iro n m e n t a n d d e v e lo p m e th o d s to d e te rm in e s o u rc e s
This task is to look at methods to assess the nature and characteristics of the total PFC load in the environment. This will be a joint project that will involve the University of Saskatchewan but may also provide an opportunity to partner with key laboratories and institutions in Asia to maintain a working relationship that allows access to information and to influence the quality of studies in Asia. The project will investigate possible sources of PFCs in the environment from historical and or on-going sources. The project will include, among other things the development of methods to identify sources. These will include, analyses of samples of different types of samples, including abiotic and biotic samples for individual PFCs, including the isomers of each compound. Then, by use of relative ratios of the various PFC, and their isomers, and pattern recognition techniques, the relative contributions of various sources will be determined. In addition, this project will develop and provide proof of concept on the use of stable isotopes to determine potential sources of various PFCs, but will focus initially on PFOS, PFOA and their primary precursors. It is possible to determine the source of anthropogenic chemicals in the environment using C 12:C13 or O15 and O16 ratios. In some case ratios of stable nitrogen isotopes may also be possible. Finally, this research project will develop and apply methods for the measurement of total, organically-bound F in samples so that a mass balance can be developed for the organically-bound F that can be accounted for in the currently identified and quantified organic F compounds.
W ork p ro d u ct
The products of this research project will be annual reports, including an oral discussion of the results. The results will be published in the peer-reviewed, open literature and presented at scientific meetings as appropriate. 3M employees will be extended the opportunity to co-author papers at their discretion.
A s s u m p tio n s
This is a three year project. 3M will provide technology, methods, standards, materials and equipment as needed. It is assumed that 3M has the necessary expertise to do the measurements of total organically-bound F. The work will be conducted by a student, post-doc and technician at the U of S, under the direction of JP Giesy. The student and or post doc and technician will go to the 3M laboratories or their designated contractor as necessary to develop the methods and analyze samples. The U of S will purchase a new LC-MS/MS in early 2007 and use this instrument for subsequent analyses. A more complete proposal from the U of S will be developed that will outline all of the specific experiments to be conducted and the personnel.
Cost
ENTRIX will manage a sub-contract to the U of S and provide oversight as well as QA/QC and data management and report preparation. There will be no mark-up on the funds passed through to the U of S.
Cost summary for first year of U of S research program on PFC load and sources in the environment________________________
D e s c r i p t i o n _____ Direct cost Markup Category subtotal
U of S subcontract
ENTRIX labor ENTRIX expenses
$ 209,113 $ 23,900 $ 8,300
6% 15%
$ $ $
209,113 25,334 9,545
TOTAL ESTIMATED COST
$ 243,992
M ade Available by 3M for Inspection and Copying as Confidential Information: Subject to Protective O rder In P alm er v. 3M , No. C 2 -0 4 -6 3 0 9
12 3MA02513762
27-CV-10-28862
Filed in Fourth Judicial District Court 11/17/2017 6:53 PM
Hennepin County, MN
Annual budget for U of S research program on PFC load and sources in the environment
Total
% on
Description
Salary Benefits Costs
project
Subtotal
U of S labor
Graduate assistant (benefits
14.11%) $22,000 $ 3,104 $ 25,104
100%
$ 25,104
Laboratory manager (benefits 34%) $44,000 $ 14,960 $ 58,960
25%
$ 14,740
Post doctoral fellow (benefits 34%) $32,000 $ 10,880 $ 42,880
100%
$ 42,880
Graduate tuition waiver
$ 6,500
$ 6,500
Hourly labor (500hr@$7.50/hr)
$ 3,750
U of S - Subtotal Labor
$ 92,974
U of S Expenses
Laboratory supplies Instrument supplies/Nitrogen etc.
Instrument maintenance T ravel Publication costs Office supplies, computer, telephone, copy
U of S - Subtotal Expenses
U of S Subtotal Labor and Expenses Overhead (52%)_______________________
U o f S T o ta l L a b o r + E x p e n s e s ________
$ 15,000 $ 12,000 $ 8,000 $ 5,600 $ 2,500 $ 1,500
$ 44,600
$137,574 $ 71,539
$209,113
Annual budget for ENTRIX portion of U of S research program on PFC load and sources in the environment
Description
Unit cost Unit Quantity
Cost
ENTRIX Labor
Giesy, John $ Kay, Denise $
275 hour 150 hour
30 40
$ 8,250 $ 6,000
Newsted, John $ 175 hour
40
$ 7,000
Shotwell, Melissa $
95 hour
20
$ 1,900
Smyth, Karen $
75 hour
10
$
750
ENTRIX - Subtotal Labor
$ 23,900
Communications (6% of Labor)
ENTRIX Labor Total
$ 956 $ 24,856
ENTRIX Expenses
T ravel S 2,150 Sample shipping $ 4,000 ENTRIX - Subtotal Expenses Expense markup (15%)
ENTRIX Expenses Total
E N T R IX T otal L ab o r + E xpen ses
trips
2
$ 4,300 $ 4,000 $ 8,300 $ 1,245 $ 9,545
$ 34,401
M ade Available by 3M for Inspection and Copying as Confidential Information: Subject to Protective O rder In P alm er v. 3M , No. C 2 -0 4 -6 3 0 9
13 3MA02513763