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Exhibit 1 Drypers total dollar market. = 3.1% Drypers Corporations distribution coverage in grocery stores = 66% % of total U.S. diaper and training pant sales = 51.2% % of the total market = (66% x 51.2% = 33.79%). = 33.8% Exhibit 2 Total Domestic Sales = $191,300,000 Gross Margin = 38.8% Additional Sales Needed to Break Even (38.8/100 = 10 Mil/X) = $25,773,195.88 Percent Increase in Sales = ($25,773,195.88/$191,300,000) 13.47% Break- Even Sales = 17% approx