Exhibit B (Integrated Circuit Line)

Fixed Cost

Hong Kong US$/month

Singapore US$/month

(1)

Machinery, Equipment and Fixtures amortized over 5

years

10,600.00

7,100.00

(2)

Leasehold (rent) @ us

10.7/sq. ft./month

amortized over 20 years

2,100.00

1,400.00

(3) Other fixed overhead

45,500.00

31,000.00

Total

58,200.00

39,500.00

Note :- Items 1 and 2 above are cited on a monthly basis

having been amortized over five and twenty years

respectively. If these items were calculated on

the basis of initial capitalization required to

establish a facility capable of equal production

levels, the difference between a two-shift opera-

tion and a three-shift operation would be approxi-

mately US$1,560,000.00 for the entire production

facility and approximately US$240,000.00 for the

integrated circuit line only.

Conclusions :-

(1) Fairchild could reach identical production levels

with a three-shift operation with a Fixed Cost

savings of approximately US$800,000.00/year for

the entire facility or US$224,000.00/year for an

Integrated Circuit Production Line.

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