Exhibit 3 :Current production of Regular Shirts at ESC,Inc.

Type of Operation Cutting Sewing Inspection Ironing Packaging

Number of workers 4 48 4 4 4 64 Regular Shirts Laber Content (Minutes per shirt) 30.00 1.50 3.90 2.00 0.65 2.50 1.70 0.66 1.65 1.55 0.65 1.80 1.55 1.70 1.50 1.95 1.75 26.51 1

Number of Machines 1 48 4

Average WIP (number of 60shirt batches 16 144 12 12 12 196

Operation Cutting Setup for Cutting 1. Make Collar 2. Make cuffs 3. Make sleeves 4. Make front 5. Make back 6. Join shoulders 7. Attach collar 8. Attach sleeves 9. Stitch down sleeves 10. Sew side seam 11. Attach cuffs 12. Hem bottom 13. Inspect 14.Iron 15. Fold, Package Labor Content for Cutting

Number of Workers 4 4 8 4 2 6 4 2 4 4 2 4 4 4 4 4 4 64.00

Capacity (No. of Cycle shirts/day) Time 1920 985 960 1477 1152 1129 1455 1164 1239 1477 1067 1239 1129 1280 985 1097 0.250 0.488 0.500 0.325 0.417 0.425 0.330 0.413 0.388 0.325 0.450 0.388 0.425 0.375 0.488 0.438

Current Process Regular Actual Cycle Time(min./shirt)* WIP Inventory(shirts) Manufacturing Lead Time(days) Production Capacity(shirts/day)** Capacity Utilization Direct Labor Content(min./shirt) Direct Labor Content Available(min/shirt) Direct Labor Utilization Direct Labor Cost($/shirt)

0.6

Exhibit 5

Mike's plan for Regular and Custom Shirts

Type of Operation Cutting Sewing Inspection Ironing Packaging

Number of Workers 5 48 4 4 4 65

Number of machines 2 48 4

Average WIP (in batches of 5 shirts each) 36 288 24 24 24 396

Operation Cutting Setup for Cutting Cutting(Custom shirts) 1. Make Collar 2. Make cuffs 3. Make sleeves 4. Make front 5. Make back 6. Join shoulders 7. Attach collar 8. Attach sleeves 9. Stitch down sleeves 10. Sew side seam 11. Attach cuffs 12. Hem bottom 13. Inspect 14.Iron 15. Fold, Package

Mike's Plan Actual Cycle Time(min./shirt)* WIP Inventory(shirts) Manufacturing Lead Time(days) Production Capacity(shirts/day)** Capacity Utilization Direct Labor Content(min./shirt) Direct Labor Content Available(min/shirt) Direct Labor Utilization Direct Labor Cost($/shirt)

Regular Shirts Laber Content (Minutes per Number of shirt) Workers 30.00 4 1.50 4 2.50 1 3.90 8 2.00 4 0.65 2 2.50 6 1.70 4 0.66 2 1.65 4 1.55 4 0.65 2 1.80 4 1.55 4 1.70 4 1.50 4 1.95 4 1.75 4 25.51 Regular&Custom

Exhibit 6

Ike's Plan for Regular and Custom Shirts

Regular Shirts Number of workers 4 36 3 3 3 49 Regular Shirts Laber Content (Minutes per shirt) 30.00 1.50 2.50 3.90 2.00 0.65 2.50 1.70 0.66 1.65 1.55 0.65 1.80 1.55 1.70 1.50 1.95 1.75 25.51 Regular Number of machines Average WIP (number of 60shirt batches) 1 16 36 108 9 3 9 9 151

Type of Operation Cutting Sewing Inspection Ironing Packaging

Operation Cutting Setup for Cutting Cutting(Custom shirts) 1. Make Collar 2. Make cuffs 3. Make sleeves 4. Make front 5. Make back 6. Join shoulders 7. Attach collar 8. Attach sleeves 9. Stitch down sleeves 10. Sew side seam 11. Attach cuffs 12. Hem bottom 13. Inspect 14.Iron 15. Fold, Package

Ike's Plan Actual Cycle Time(min./shirt)* WIP Inventory(shirts) Manufacturing Lead Time(days) Production Capacity(shirts/day)** Capacity Utilization Direct Labor Content(min./shirt) Direct Labor Content Available(min/shirt) Direct Labor Utilization Direct Labor Cost($/shirt) Overtime (mins)

Number of Individual Number of Workers for Capacity (Reg. Workers for Reg. shirts shirts/day) Cust. shirts 4 1920 4 960 1 1 7 862 1 3 720 1 1 738 1 5 960 1 3 847 1 1 727 1 3 873 1 3 929 1 1 738 1 3 800 1 3 929 1 3 847 1 3 960 1 3 738 1 3 823 1 49 16 Custom

Individual Capacity (cust. shirts/day)

960 123 240 738 192 282 727 291 310 738 267 310 282 320 246 274