

| Worcester County, MD | Hartford/New Britain, CT | Nassau/Suffolk, NY | Newark, NJ | Philadelphia, PA | Norfolk, VA | Goldsboro, NC | Florence, SC | |
| Rent | $62,500 | $87,500 | $87,500 | $125,000 | $118,750 | $112,500 | $75,000 | $75,000 |
| Utilities | $92,045 | $133,512 | $148,540 | $136,300 | $135,220 | $82,848 | $85,882 | $92,341 |
| Real Property Taxes | $9,500* | $17,500 | $43,750 | $22,500 | $18,750 | $10,000 | $6,700 | $8,300 |
| Corporate Personal Property Taxes | $18,500* | $7,150 | $0 | $0 | $0 | $32,000 | $24,400 | $4,410 |
| Insurance (Fire & Liability) | $2,000 | $5,000 | $5,000 | 4,375 | $5,000 | $2,500 | $2,000 | $2,000 |
| Labor | $977,600 | $1.464 M | $1.192M | $1.392M | $1.414M | $1.178M | $1.071M | $1.040M |
| Unemployment Insurance | $7,650 | $26,400 | $14,350 | $23,250 | $15,600 | $3,600 | $4,235 | $7,000 |
| Workers' Compensation | $23,462 | $59,598 | $55,659 | $42,286 | $55,303 | $22,624 | $25,389 | $29,848 |
| Total | $1.193M | $1.800M | $1.546M | $1.751M | $1.763M | $1.444M | $1.395M | $1.259M |
| Assumptions: 1) 25,000 sq. ft. bldg. in suburbs; 2) triple net lease (average price); 3) 300 kw/120 MWH, no incentive rates; 4) original cost of machinery & equipment (not depreciated) $2 million, original cost of office equipment $100,000; 5) no tax incentives, 6) 50 employees @ average manufacturing wage; 7) Unemployment Ins: 50 employees @ average employer contribution rate as a percent of taxable wages; 8) Worker's comp: average comparative cost for manufacturers | ||||||||