Midwest Regional Planning Organization (RPO) Boiler Best Available Retrofit Technology (BART) Engineering Analysis

Midwest Regional Planning Organization (RPO) Boiler Best Available Retrofit Technology (BART) Engineering Analysis Prepared for: The Lake Michigan Air Directors Consortium (LADCO) Prepared by: MACTEC Federal Programs / MACTEC Engineering and Consulting, Inc. (MACTEC) March 30, 2005

Table of Contents SECTION 1 OVERVIEW... 5 Introduction... 5 SECTION 2 AVAILABLE CONTROL TECHNOLOGIES... 6 Introduction... 6 NO x Emission Control Options... 12 Flue Gas Recirculation... 12 Low-NO x Burners... 12 Ultra-low NO x Burners... 13 Selective Non-Catalytic Reduction... 13 Selective Catalytic Reduction... 13 Site-specific Measures...13 SO 2 Emission Control Options... 14 Advanced Flue Gas Desulfurization... 14 Wet Scrubbing / Flue-Gas Desulfurization... 15 Dry Flue Gas Desulfurization (Spray Dryer Absorption)... 16 PM Emission Control Options... 16 Fabric Filter... 16 Dust Collector... 16 Dry Electrostatic Precipitator... 17 Wet Electrostatic Precipitator... 17 SECTION 3 BOILER BART ENGINEERING SCREENING ANALYSIS... 19 Application of BART Screening to Model Fossil-fuel Boilers of More Than 250 million BTUs per hour Heat Input Sources... 19 Information Sources... 19 General Control Technology Review Issues... 19 Emission Controls vs. Impact on Visibility... 20 Site-specific Factors that Affect Control Costs... 20 Model Source Parameters...21 Model Boiler NO x Control Technology Review... 22 BART Step 1: Identify All Available Retrofit Control Technologies... 22 BART Step 2: Eliminate Technically Infeasible Options... 22 BART Step 3: Rank Remaining Control Technologies... 24 BART Step 4: Evaluate Impacts and Document the Results... 24 Boiler SO 2 Control Technology Review... 29 BART Step 1: Identify Available Retrofit Control Technologies... 30 BART Step 2: Eliminate Technically Infeasible Options... 30 BART Step 3: Rank Remaining Control Technologies... 30 BART Step 4: Evaluate Impacts and Document the Results... 30 Boiler PM Control Technology Review... 33 BART Step 1: Identify Available Retrofit Control Technologies... 33 BART Step 2: Eliminate Technically Infeasible Options... 33 BART Step 3: Rank Remaining Control Technologies... 33 BART Step 4: Evaluate Impacts and Document the Results... 34 Boiler VOC Control Technology Review... 37

SECTION 4 SOURCE SPECIFIC DATA AND BART RECOMMENDATIONS... 38 Remaining Useful Life... 38 Existing Controls... 38 Fuel Issues... 38

Table of Contents (continued) List of Tables Table 2.1 Table 2.2 Table 3.1 Table 3.2 Table 3.3 Table 3.4 Table 3.5 Table 3.6 Table 3.7 Table 3.8 Table 3.9 Table 3.10 Table 3.11 Table 4.1 Table 4.2 LADCO BART Category 22 (boiler) Emission Units Three Control Technology Options Identified for Each Emission Unit Segment for NO x Summary of Model Boiler Operating Characteristics. Summary of Technical Feasibility for Boiler NO x Emissions Control Technology Rankings for Boiler NO x - Control Efficiency (typical configurations listed) Summary of Costs Estimates for Coal Fired Boiler NO x Controls Summary of Costs Estimates for Oil Fired Boiler NO x Controls Control Technology Rankings for Boiler SO 2 Control Summary of Costs Estimates for Coal Fired Boiler SO 2 Controls Summary of Costs Estimates for Oil Fired Boiler SO 2 Controls Control Technology Rankings for Boiler PM Control Summary of Costs Estimates for Coal Boiler PM Controls Summary of Costs Estimates for Oil Fired Boiler PM Controls LADCO BART Category 22 (boiler) Emission Units Existing Controls LADCO BART Category 22 (boiler) Emission Units Recommended BART Controls List of Figures Figure 2.1 Advanced Flue Gas Desulfurization Process Flow

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 5 Midwest Regional Planning Organization (RPO) Boiler Best Available Retrofit Technology (BART) Engineering Analysis SECTION 1 OVERVIEW Introduction An appropriate first step in evaluating BART for a group of sources is to categorize emission units within each general source category. For this work, the source categories included (BART numeric category in parentheses): Portland cement plants (4), Iron and steel mill plants (6), Primary aluminum ore reduction plants (7), Petroleum refineries (11), Primary lead smelters (17), Chemical process plants (21), and Fossil-fuel boilers of more than 250 million BTUs per hour heat input (22) In general, these types of emission units were found in several of the LADCO States. In order to effectively characterize the BART controls for these emission sources, MACTEC determined that using an initial model emission source for each category would be the most effective means of evaluating the types of emission units and the likely candidate BART controls for each. For each of these emission sources, MACTEC developed model sources to enable the development of representative control cost estimates. The physical characteristics of the model sources are summarized in each section specific to that source category. The model sources were selected to reflect typical emission units found at each emission source type.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 6 Introduction SECTION 2 AVAILABLE CONTROL TECHNOLOGIES This section describes each potentially available control technology evaluated for BART category 22, fossil-fuel boilers of more than 250 million BTUs (MMBtu) per hour heat input. The technologies are grouped by the pollutant that they control (i.e., NO x, SO 2, PM, or VOC). Determining technical feasibility of a control technology for a new source (e.g., determining best available control technology for a new boiler) will be different than determining technical feasibility for a retrofit at an existing source (e.g., determining best available retrofit technology for an existing boiler). In this section, MACTEC determines the technical feasibility of each of three control technologies for a fossil-fuel boiler emission unit as if that unit could be designed or re-designed to meet the control device physical and operating parameters. As part of the BART screening evaluation, a literature/internet/vendor review was conducted to identify potential control equipment options for the emission units identified (see below). The three control devices represent the top three options (based on control efficiency and costs) for these units. The top controls were identified in a spreadsheet provided to LADCO in December 2004 and updated in January 2005 to address comments received on the December spreadsheet. In the section that follows this, MACTEC further evaluates the technical feasibility of each control technology as a retrofit to the existing emission units identified in task 2 of this contract (and provided in a spreadsheet to LADCO participants in October 2004). The emission units identified in that spreadsheet were selected based on three criteria: 1) emission levels for SO 2 and NO x ; 2) commonality of sources (i.e., how many similar sources occurred across the LADCO region and; 3) the potential impact of emissions from these units at Class I areas (as determined by Q/D [emissions/distance] values for several Class I areas in or near the LADCO region). In addition, cost estimates have been modified to the extent possible to reflect actual emission unit operational conditions. Table 2.1 shows the boiler emission units identified for LADCO as meeting the three criteria listed above. These boiler emission units were evaluated for BART. In addition to the boilers identified as being part of category 22, we have also included boilers identified at chemical process plants (category 21). We have included these boilers because they were the only BART eligible sources found at chemical process plants. Boilers found at other BART category facilities were evaluated for those facilities since other types of emission sources were also found for the other categories. For boilers, control technology options for SO 2 include advanced flue gas desulfurization (AFGD), dry FGD, and wet FGD; control technology options for NO x include low and ultra-low- NO x burners (LNB and ULNB), selective catalytic reduction (SCR), selective non-catalytic reduction (SNCR) and flue gas recirculation (FGR). Combinations of these technologies were also considered (e.g., ULNB+SCR, LNB+SNCR, and LNB+FGR). For this report, two types of low-no x burners were evaluated, staged fuel low-no x burners and ultra-low NO x burners. External flue gas recirculation is a common technique for controlling NO x emissions, so it is added to the list of NO x control technologies for review. For PM emissions, dust collectors (DC), fabric filters (FF), dry electrostatic precipitators (DESP) and wet electrostatic precipitators (WESP) were considered. In some cases more than one set of three controls was identified for a single unit. This was due to alternative fueling configurations for the boilers. For example some boilers in the identified group

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 7 fired more than one fuel (i.e., had more than one segment and thus more than one source classification code [SCC]) and thus slightly different control options were identified. Table 2.2 shows control options one through three for NO x for boilers from category 22 (chemical process plant boilers are not included in this table). For cases where the emission unit had more than one segment (i.e., fuel) MACTEC used the segment (SCC/fuel type) with the largest emissions of that pollutant to identify the control set to evaluate for BART.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 8 STATE SOURCE NAME TABLE 2.1 LADCO BART CATEGORY 22 (BOILER) EMISSION UNITS EMIS UNIT ID EMIS UNIT DESCRIPTION MAX HEAT RATE BART CATEGORY SO 2 NO x PM PM 10 VOC NH 3 INDIANA AGC DIVISION-ALCOA POWER 003 BOILER NO.3 1357 22 19714 4280 343 16 GEENRATING INDIANA AGC DIVISION-ALCOA POWER 012 BOILER NO.2-NO. 1 STACK 1357 22 9197 1996 180 7 GEENRATING INDIANA AGC DIVISION-ALCOA POWER 022 BOILER NO.2-NO. 2 STACK 1357 22 9197 1996 180 7 GEENRATING MICHIGAN MICHIGAN STATE UNIVERSITY EU00529 Boiler unknown 22 1354 673 1 0 0 MICHIGAN MICHIGAN STATE UNIVERSITY EU00530 Boiler unknown 22 1139 562 1 0 0 MICHIGAN MICHIGAN STATE UNIVERSITY EU00531 Boiler unknown 22 639 365 10 2 0 MICHIGAN STONE CONTAINER CORP EU0069 Riley Boiler 375 22 1949 1128 14 80 0 OHIO Cinergy Solutions of St Bernard B022 Steam production 450 22 1991 1145 32 24 2 0 OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, 0 22 1708 433 89 56 18 0 coal, and fuel oil. OHIO Mead Paper Division B002 No. 7 Coal Boiler 422 22 8091 896 23 12 1 0 OHIO Mead Paper Division B003 Steam generation 505 22 12417 1767 27 18 4 0 OHIO Sun Company, Inc. B046 H-021-03 CO Boiler 0 22 335 134 15 13 1 0 OHIO Sun Company, Inc. B047 H-021-04 CO Boiler 0 22 337 149 17 14 2 0 OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N- 492 22 1729 602 59 53 4 0 G, BFG and COG OHIO WCI Steel, Inc. B002 387 MMBtu/Hr B&W fired with N-G, BFG and 387 22 0 15 2 2 0 0 COG WISCONSIN Fort James Operating Company B27 boiler 615 22 8807 2822 198 9 WISCONSIN International Paper Kaukauna Facility B11 boiler 379 22 4990 1150 91 4 WISCONSIN Procter & Gamble Paper Production B06 boiler 350 22 2010 686 46 3 Company Chemical Facility Boilers ILLINOIS Williams Ethanol Services Inc 0019 BOILER C - PULVERIZED WET BOTTOM, WALL FIRED unknown 21 8224 1064 0 1 18 ILLINOIS Williams Ethanol Services Inc 0020 BOILER A unknown 21 3290 459 83 122 31 ILLINOIS Williams Ethanol Services Inc 0021 BOILER B unknown 21 3290 459 90 122 31 INDIANA GE PLASTICS MT. VERNON INC. 101 RILEY BOILER unknown 21 0 99 3 7 1 INDIANA GE PLASTICS MT. VERNON INC. 107 LASKER BOILER unknown 21 366 130 13 1 7 INDIANA GE PLASTICS MT. VERNON INC. 108 ERIE BOILER unknown 21 1096 391 38 2 20 INDIANA GE PLASTICS MT. VERNON INC. 117 B&W BOILER (09-001) unknown 21 0 71 2 1 1

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 9 TABLE 2.2 THREE CONTROL TECHNOLOGY OPTIONS IDENTIFIED FOR EACH EMISSION UNIT SEGMENT FOR NO X STATE SOURCE_NAME EMISUNITID EMISUNITDESC SCC SCCDESC INDIANA AGC DIVISION-ALCOA POWER GEENRATING INDIANA AGC DIVISION-ALCOA POWER GEENRATING INDIANA AGC DIVISION-ALCOA POWER GEENRATING INDIANA AGC DIVISION-ALCOA POWER GEENRATING INDIANA AGC DIVISION-ALCOA POWER GEENRATING 003 BOILER NO.3 10100202 External Combustion Boilers Electric Generation Bituminous/Subbituminous Coal Pulverized Coal: Dry Bottom (Bituminous Coal) 003 BOILER NO.3 10100601 External Combustion Boilers Electric Generation Natural Gas Boilers > 100 Million Btu/hr except Tangential 012 BOILER NO.2-NO. 1 STACK 012 BOILER NO.2-NO. 1 STACK 022 BOILER NO.2-NO. 2 STACK INDIANA AGC DIVISION-ALCOA POWER GEENRATING 022 BOILER NO.2-NO. 2 STACK INDIANA AGC DIVISION-ALCOA 022 BOILER NO.2-NO. 2 POWER GEENRATING STACK OHIO OHIO Cinergy Solutions of St Bernard Cinergy Solutions of St Bernard 10100202 External Combustion Boilers Electric Generation Bituminous/Subbituminous Coal Pulverized Coal: Dry Bottom (Bituminous Coal) 10100601 External Combustion Boilers Electric Generation Natural Gas Boilers > 100 Million Btu/hr except Tangential 10100202 External Combustion Boilers Electric Generation Bituminous/Subbituminous Coal Pulverized Coal: Dry Bottom (Bituminous Coal) 10100501 External Combustion Boilers Electric Generation Distillate Oil Grades 1 and 2 Oil 10100601 External Combustion Boilers Electric Generation Natural Gas Boilers > 100 Million Btu/hr except Tangential B022 Steam production 10200201 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Pulverized Coal: Wet Bottom B022 Steam production 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. 10200202 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Pulverized Coal: Dry Bottom 10200504 External Combustion Boilers Industrial Distillate Oil Grade 4 Oil 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr Technology 1 ULNB ULNB+SCR SCR ULNB ULNB+SCR SCR ULNB ULNB+SCR SCR ULNB+SCR SCR ULNB ULNB+SCR SCR ULNB ULNB+SCR SCR ULNB+SCR SCR Technology 2 Technology 3 LNB+SNCR LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+FGR

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 10 TABLE 2.2 THREE CONTROL TECHNOLOGY OPTIONS IDENTIFIED FOR EACH EMISSION UNIT SEGMENT FOR NO X (CONTINUED) STATE SOURCE_NAME EMISUNITID EMISUNITDESC SCC SCCDESC OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. OHIO Mead Paper Division OHIO Mead Paper Division 10200799 External Combustion Boilers Industrial Process Gas Other: Specify in Comments 10201301 External Combustion Boilers Industrial Liquid Waste Specify Waste Material in Comments Technology 1 ULNB+SCR SCR ULNB+SCR SCR Technology 2 Technology 3 LNB+FGR LNB+FGR B002 No. 7 Coal Boiler 10200201 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Pulverized Coal: Wet Bottom ULNB LNB+SNCR LNB+FGR B003 Steam generation 10200201 External Combustion Boilers Industrial ULNB LNB+SNCR LNB+FGR Bituminous/Subbituminous Coal Pulverized Coal: Wet Bottom B046 H-021-03 CO Boiler 10200404 External Combustion Boilers Industrial Residual Oil ULNB LNB+SNCR LNB+FGR Grade 5 Oil B046 H-021-03 CO Boiler 10200701 External Combustion Boilers Industrial Process Gas ULNB+SCR SCR LNB+FGR Petroleum Refinery Gas B047 H-021-04 CO Boiler 10200404 External Combustion Boilers Industrial Residual Oil ULNB LNB+SNCR LNB+FGR Grade 5 Oil B047 H-021-04 CO Boiler 10200701 External Combustion Boilers Industrial Process Gas ULNB+SCR SCR LNB+FGR Petroleum Refinery Gas OHIO Sun Company, Inc. OHIO Sun Company, Inc. OHIO Sun Company, Inc. OHIO Sun Company, Inc. OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N-G, BFG and COG OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N-G, BFG and COG OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N-G, BFG and COG OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N-G, BFG and COG OHIO WCI Steel, Inc. B002 387 MMBtu/Hr B&W fired with N- G, BFG and COG 10200202 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Pulverized Coal: Dry Bottom 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr 10200704 External Combustion Boilers Industrial Process Gas Blast Furnace Gas 10200707 External Combustion Boilers Industrial Process Gas Coke Oven Gas 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr ULNB ULNB+SCR SCR ULNB+SCR SCR ULNB+SCR SCR ULNB+SCR SCR LNB+SNCR LNB+FGR LNB+FGR LNB+FGR LNB+FGR LNB+FGR

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 11 TABLE 2.2 THREE CONTROL TECHNOLOGY OPTIONS IDENTIFIED FOR EACH EMISSION UNIT SEGMENT FOR NO X (CONTINUED) STATE SOURCE_NAME EMISUNITID EMISUNITDESC SCC SCCDESC OHIO WCI Steel, Inc. B002 387 MMBtu/Hr B&W fired with N-G, BFG and COG OHIO WCI Steel, Inc. B002 387 MMBtu/Hr B&W fired with N-G, BFG and COG WISCONSIN Fort James Operating Company WISCONSIN Fort James Operating Company WISCONSIN Fort James Operating Company WISCONSIN International Paper Kaukauna Facility WISCONSIN International Paper Kaukauna Facility WISCONSIN International Paper Kaukauna Facility WISCONSIN International Paper Kaukauna Facility WISCONSIN International Paper Kaukauna Facility WISCONSIN Procter & Gamble Paper Production Company WISCONSIN Procter & Gamble Paper Production Company WISCONSIN Procter & Gamble Paper Production Company 10200704 External Combustion Boilers Industrial Process Gas Blast Furnace Gas 10200707 External Combustion Boilers Industrial Process Gas Coke Oven Gas B27 boiler 10200203 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Cyclone Furnace B27 boiler 10200501 External Combustion Boilers Industrial Distillate Oil Grades 1 and 2 Oil B27 boiler 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr B11 boiler 10200203 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Cyclone Furnace B11 boiler 10200401 External Combustion Boilers Industrial Residual Oil Grade 6 Oil B11 boiler 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr B11 boiler 10200802 External Combustion Boilers Industrial Petroleum Coke All Boiler Sizes B11 boiler 10200903 External Combustion Boilers Industrial Wood/Bark Waste Wood-fired Boiler - Wet Wood (>=20% moisture) B06 boiler 10200202 External Combustion Boilers Industrial Bituminous/Subbituminous Coal Pulverized Coal: Dry Bottom B06 boiler 10200501 External Combustion Boilers Industrial Distillate Oil Grades 1 and 2 Oil B06 boiler 10200601 External Combustion Boilers Industrial Natural Gas > 100 Million Btu/hr Technology 1 ULNB+SCR SCR ULNB+SCR SCR ULNB ULNB+SCR SCR ULNB+SCR SCR ULNB ULNB ULNB+SCR SCR ULNB+SCR SCR ULNB+SCR SCR ULNB ULNB+SCR SCR ULNB+SCR SCR Technology 2 Technology 3 LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+FGR LNB+FGR LNB+SNCR LNB+FGR LNB+FGR LNB+FGR

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 12 NO x Emission Control Options Five different control technologies were evaluated for NO x emissions from boilers. These technologies are: external flue gas recirculation, low NO x burners, ultra-low NO x burners, selective non-catalytic reduction, and selective catalytic reduction. Background information on each of these technologies is provided below. Flue Gas Recirculation Flue gas recirculation (FGR) uses flue gas as an inert material to reduce flame temperatures. In a typical flue gas recirculation system, flue gas is collected from the heater or stack and returned to the burner via a duct and blower. The flue gas for the FGR system is usually taken from the main flue gas flow downstream of the economizer. A fan (blower) is needed to withdraw the required amount of flue gas. This system is usually called Flue Gas Recirculation (FGR). In some cases, this type system is referred to as External Flue Gas Recirculation (EFGR) or Forced Flue Gas Recirculation. This differentiation is made because sometimes the flue gas for FGR is taken from the flue gas flow upstream of the stack using the forced draft (FD) fan instead of a separate FGR fan. This system is called Induced Flue Gas Recirculation (IFGR). In either system, the flue gas is mixed with the combustion air and this mixture is introduced into the burner. The addition of flue gas reduces the oxygen content of the combustion air (air + flue gas) in the burner. The lower oxygen level in the combustion zone reduces flame temperatures; which in turn reduces NO x emissions. When operated without additional controls, the normal NO x control efficiency range for FGR is 30 percent to 50 percent. When coupled with low-no x burners (LNB) the control efficiency increases to 50-72 percent. Low-NO x Burners Low-NO x burner (LNB) technology utilizes advanced burner design to reduce NO x formation through the restriction of oxygen, flame temperature, and/or residence time. A LNB is a staged combustion process that is designed to split fuel combustion into two zones, primary combustion and secondary combustion. Two general types of low NO x burners exist, staged fuel and staged air. MACTEC utilized the staged fuel design in the cost analysis because lower emission rates can be achieved with a staged fuel burner than with a staged air burner. Staged fuel LNBs separate the combustion zone into two regions. The first region is a lean primary combustion region where the total quantity of combustion air is supplied with a fraction of the fuel. Combustion in the primary region (first stage) takes place in the presence of a large excess of oxygen at substantially lower temperatures than a standard burner. In the second region, the remaining fuel is injected and combusted with any oxygen left over from the primary region. The remaining fuel is introduced in the second stage outside of the primary combustion zone so that the fuel/oxygen are mixed diffusively (rather than turbulently) which maximizes the reducing conditions. This technique inhibits the formation of thermal NO x, but has little effect on fuel NO x. Thus staged fuel LNBs are particularly well suited for coal and natural gas boilers which are higher in thermal NO x than for fuel oils which are higher in fuel NO x. For fuel oil boilers the staged air LNBs are generally preferred. By increasing residence times staged air LNBs provide reducing conditions which has a greater impact on fuel NO x than staged fuel burners. The estimated NO x control efficiency for LNBs in high temperature applications is 25 percent. However when coupled with FGR or selective non-catalytic reduction (SNCR) these efficiencies increase to 50-72 and 50-89 percent, respectively.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 13 Ultra-low NO x Burners These burners may incorporate a variety of techniques including induced flue gas recirculation, steam injection, or a combination of techniques. These burners combine the benefits of flue gas recirculation and low-no x burner control technologies. Rather than a system of fans and blowers (like FGR), the burner is designed to recirculate hot, oxygen depleted flue gas from the flame or firebox back into the combustion zone. This leads to a reduction in the average oxygen concentration in the flame without reducing the flame temperature below temperatures necessary for optimal combustion efficiency. Reduced oxygen concentrations in the flame have a strong impact on fuel NO x so ULNBs are an effective NO x control for boilers firing fuel oil. The estimated NO x control efficiency for ULNBs in high temperature applications is 50 percent. Newer designs have yielded efficiencies of between 75-85 percent. When coupled with selective catalytic reduction, efficiencies in the range of 85-97 percent can be obtained. Selective Non-Catalytic Reduction In the selective non-catalytic reduction (SNCR) process, urea or ammonia-based chemicals are injected into the flue gas stream to convert NO to N 2 and water. Without the participation of a catalyst, the reaction requires a high temperature range to obtain activation energy. The relevant reactions is: 2NO + CO(NH 2 ) 2 + 1/2 O 2 2N 2 + CO 2 + 2 H 2 O The optimum operating temperature for SNCR is 1,600 F to 2,100 F. Under these temperature conditions a significant reduction in NO x occurs. At temperatures above 2,000 F an alternative reaction occurs and NO x control efficiency decreases rapidly. The normal NO x control efficiency range for SNCR is 50 percent to 70 percent. Selective Catalytic Reduction Selective catalytic reduction (SCR) is a post-combustion NO x control technology in which ammonia (NH 3 ) is injected into the flue gas stream in the presence of a catalyst. A catalyst bed containing metals in the platinum family is used to lower the activation energy required for NO x decomposition. NO x is removed through the following chemical reaction: 4 NO + 4 NH 3 + O 2 4 N 2 + 6 H 2 O The reaction of NH 3 and NO x is favored by the presence of excess oxygen. However, the primary variable affecting NO x reduction is temperature. Optimum NO x reduction occurs at catalyst bed temperatures of 600-750 F for conventional (vanadium or titanium based catalysts) and 470-510 F for platinum catalysts. A high temperature zeolite catalyst is also available; it can operate in the 600 F 1000 F temperature range. However, these catalysts are very expensive. A given catalyst provides optimal performance within + 50 F of its design temperature for applications in which flue gas oxygen concentrations are greater than 1 percent. Below this optimum range, the catalyst activity is greatly reduced allowing unreacted NH 3 to slip through (ammonia slip). At temperatures above 850 F ammonia begins to oxidize to form additional NO x. The NH 3 oxidation to NO x increases with increasing temperature. The normal NO x control efficiency range for SCR is 70 percent to 90 percent. Site-specific Measures Site-specific measures may also be employed to reduce NO x emissions. Under this option, facility operators would evaluate the impact of fuels on NO x emission rates. Fuel switching may be a

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 14 method of reducing emissions of NO x, however changing from natural gas to coal may exacerbate an existing SO 2 emissions problem. For this analysis we have not directly considered fuel switching as an alternative to add on controls. However there may be specific sites that could see potential cost savings by fuel switching resulting in a single type of control rather than controls for several visibility impairing pollutants. If this option is employed, increases in SO 2 and PM emissions should be compared to the NO x reductions (or vice versa) to identify the best net reduction in visibility impairing pollutants. SO 2 Emission Control Options The three control technologies evaluated for SO 2 emissions from fossil fuel-fired boilers were: 1) advanced flue gas desulfurization (AFGD), 2) wet flue gas desulfurization, and 3) dry flue gas desulfurization (spray dryer absorption). A brief description of each of these technologies is provided below. Advanced Flue Gas Desulfurization The AFGD process accomplishes SO 2 removal in a single absorber which performs three functions: prequenching the flue gas, absorption of SO 2, and oxidation of the resulting calcium sulfite to wallboard-grade gypsum. Figure 2.1 shows the process flow for an AFGD system. FIGURE 2.1. ADVANCED FLUE GAS DESULFURIZATION PROCESS FLOW Incoming flue gas is cooled and humidified with process water sprays before passing to the absorber. In the absorber, two tiers of fountain-like sprays distribute reagent slurry over polymer grid packing that provides a large surface area for gas/liquid contact. The gas then enters a large

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 15 gas/liquid disengagement zone above the slurry reservoir in the bottom of the absorber and exits through a horizontal mist eliminator. As the flue gas contacts the slurry, the sulfur dioxide is absorbed, neutralized, and partially oxidized to calcium sulfite and calcium sulfate. The overall reactions are shown in the following equations: CaCO 3 + SO 2 CaSO 3 1/2 H 2 O + CO 2 CaSO 3 1/2 H 2 O + 3H 2 O + O 2 2 CaSO 4 2 H 2 O After contacting the flue gas, slurry falls into the slurry reservoir where any unreacted acids are neutralized by limestone injected in dry powder form into the reservoir. The primary reaction product, calcium sulfite, is oxidized to gypsum by the air rotary spargers, which both mix the slurry in the reservoir and inject air into it. Fixed air spargers assist in completing the oxidation. Slurry from the reservoir is circulated to the absorber grid. A slurry stream is drawn from the tank, dewatered, and washed to remove chlorides and produce wallboard quality gypsum. The resultant gypsum cake contains less than 10 percent water and 20 ppm chlorides. The clarified liquid is returned to the reservoir, with a slipstream being withdrawn and sent to the wastewater evaporation system for injection into the hot flue gas ahead of the electrostatic precipitator. Water evaporates and dissolved solids are collected along with the flyash for disposal or sale. Wet Scrubbing / Flue-Gas Desulfurization Wet scrubbing techniques are used to control both particulate and SO 2 emissions. Wet scrubbing processes used to control SO 2 are generally termed flue-gas desulfurization (FGD) processes. FGD utilizes gas absorption technology, the selective transfer of materials from a gas to a contacting liquid, to remove SO 2 in the waste gas. Caustic, crushed limestone, or lime are used as scrubbing agents. Our BART screening evaluation assumes that lime is the scrubbing agent. The SO 2 removal reactions for lime are as follows: Ca(OH) 2 +SO 2 CaSO 3 1/2 H 2 O + 1/2 H 2 O Ca(OH) 2 + SO 2 + 1/2 O 2 + H 2 O CaSO 4 2 H 2 O The reactions when caustic are used are as follows: Na + + OH - + SO 2 NaHSO 3 2Na + + 2OH - + SO 2 + Na 2 SO 3 + H 2 O The reactions for limestone were presented in the AFGR section. Caustic scrubbing produces a liquid waste, and minimal equipment is needed. When lime or limestone is used as the reagent for SO 2 removal, additional equipment is needed for preparing the lime/limestone slurry and collecting and concentrating the resultant sludge. Calcium sulfite sludge is watery and it is typically stabilized with fly ash for land filling. The calcium sulfate sludge is stable and easy to dewater. To produce calcium sulfate, an air injection blower is needed to supply the oxygen for the second reaction to occur. There are several different versions of wet FGD systems. The choice of which version of wet FGD system to use may be influenced by the sulfur content of the fuel. For example, in the

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 16 proposed CAIR rule, January 30, 2004, FR, page 4162, it says, lime stone forced oxidation (LSFO) is generally used for installations, firing high-sulfur (2 percent and higher) fuels, with lime spray dryers (see dry FGD section below) used for low-sulfur coals (less than 2 percent) and magnesium enhanced lime (MEL) for low and high sulfur coals depending on the overall economics of each application. LSFO is generally an add-on to wet FGD in cases where there is high sulfur coal. The forced oxidation helps supply oxygen used to produce gypsum. MEL is also a wet FGD system. These systems would be included in our generalized costs for wet FGD. Together LSFO and MEL (with forced oxidation) and dry lime spray dryers account for approximately 85 percent of the installed FGD capacity in the United States. The normal SO 2 control efficiency range for SO 2 scrubbers is 80 percent to 90 percent for low efficiency scrubbers and 90 percent to 99 percent for high efficiency scrubbers. Dry Flue Gas Desulfurization (Spray Dryer Absorption) Spray dryer absorption (SDA) systems spray lime slurry into an absorption tower where SO 2 is absorbed by the slurry, forming CaSO 3 /CaSO 4. The liquid-to-gas ratio is such that the water evaporates before the droplets reach the bottom of the tower. The dry solids are carried out with the gas and collected with a fabric filter. When used to specifically control SO 2, the term dry fluegas desulfurization (dry FGD) may also be used. As with other types of dry scrubbing systems (such as lime/limestone injection) exhaust gases that exit at or near the adiabatic saturation temperature can create problems with this control technology by causing the baghouse filter cake to become saturated with moisture and plug both the filters and the dust removal system. In addition, the lime slurry would not dry properly and it would plug up the dust collection system. However there is some argument in the control community that indicates that some of the SO 2 removal actually occurs on the filter cake. Therefore, dry FGD (spray dryer absorption) may not be technically feasible if boiler exit gas temperatures are not substantially above the adiabatic saturation temperature. PM Emission Control Options Four control technologies are evaluated for PM emissions from boilers: fabric filter (baghouse), dust collector (cartridge), wet electrostatic precipitator and dry electrostatic precipitator. All of these control technologies are deemed technically feasible for a boiler retrofit. Fabric Filter A fabric filter, or baghouse, is a potential control method for particulate emissions from a fossilfuel fired boiler. The only potential drawback to a fabric filter would be when used in conjunction with a high moisture flue gas stream. If moisture levels in the flue gas stream are too high then filter caking can occur. A fabric filter, or baghouse, consists of a number of fabric bags placed in parallel inside of an enclosure. Particulate matter is collected on the surface of the bags as the gas stream passes through them. The particulate is periodically removed from the bags and collected in hoppers located beneath the bags. A number of methods are employed to facilitate the removal of particulate from the bags, including shaking, reverse air flow, and pulse air flow. The normal PM control efficiency range for a fabric filter is 95 percent to 99+ percent. Dust Collector Dust collectors are similar to fabric filters in that the air stream is cleaned by passing the stream through a material that acts as a filter. In the case of dust collectors, the filter material is typically a pleated fabric or filter type material. As with fabric filters, the dust is periodically removed, typically by pulsed air jets. The removed particulate is collected in hoppers located beneath the

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 17 collector. Several factors determine cartridge filter collection efficiency including gas filtration velocity, particle characteristics, filter media characteristics, and cleaning mechanism. The normal PM control efficiency range for a dust collector is in the 99+ percent range. Cartridge dust collectors do have some limitations however. For example, cartridges are limited in temperature range due to filter media and sealant to approximately 200 ºF. Synthetic nonwoven media can be used to a temperature of approximately 400 ºF. Higher temperature streams must be cooled to temperatures below these levels using spray coolers or dilution air in order not to damage the cartridges. Minimum temperatures must be kept above the adiabatic saturation temperature in order not to condense materials out. Corrosive streams can also cause problems for the cartridges. Cartridge filtration systems are generally limited to low flow rate applications. The cartridges also need to operate with a medium pressure drop typically in the range of 100-250 mm of water. Cartridge filtration does have two significant advantages. First the space requirements are significantly lower than those for a baghouse. Second for particles that have low resistivity that would not be handled well by an ESP, cartridges may be an ideal solution. Dry Electrostatic Precipitator An electrostatic precipitator (ESP) is a potential control method for particulates in boiler flue gas streams. An electrostatic precipitator applies electrical forces to separate suspended particles from the flue gas stream. The suspended particles are given an electrical charge by passing through a high voltage DC corona region in which gaseous ions flow. There are two general types of ESP: wire/plate and wire/pipe types. Further, ESPs come in both wet (see below) and dry configurations. The charged particles are attracted to and collected on oppositely charged collector surfaces. In a dry electrostatic precipitator (DESP) particles on the collector surfaces are released by rapping and fall into hoppers for collection and removal. The normal PM control efficiency range for an ESP is between 90 and 99+ percent with typical values reaching the 98 percent to 99+ percent range. One of the major advantages of an ESP is that it operates with essentially little pressure drop in the gas stream. As a consequence, energy and operational costs tend to be low (other than electricity to operate the ESP itself). They are also capable of handling high temperature conditions. The major disadvantages of ESPs are their high capital costs and the fact that wire discharge electrodes are a high maintenance item. They are also not well suited for operations that are highly variable due to their sensitivity to gas flow, temperature and particle/gas composition. They also do not handle sticky particles well or those that have high resistivities. There may also be the danger of explosion if the gas stream composition is flammable (unlikely for boilers). Relatively sophisticated maintenance personnel are required. Finally, ESPs can take up substantial space in order to achieve the low gas velocities required for efficient particle removal. This may be of concern for retrofit options where space is at a premium. Wet Electrostatic Precipitator A wet electrostatic precipitator (WESP) is a potential control method for particulates in boiler flue gas. A WESP operates on the same collection principles as a DESP, and uses a water spray to remove particulate matter from the collection plates. The normal PM control efficiency range for a WESP is 98 percent to 99+ percent. The same advantages and disadvantages that apply to a DESP apply to a WESP with the exception that WESPs can effectively be used to collect sticky particles and highly resistive dust. In addition, the wash used in WESPs can also have some

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 18 control effect on other pollutant gases via absorption and can help condense other emissions due to the cooling of the stream by the wash.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 19 SECTION 3 BOILER BART ENGINEERING SCREENING ANALYSIS Application of BART Screening to Model Fossil-fuel Boilers of More Than 250 million BTUs per hour Heat Input Sources The first four of the five BART evaluation steps are completed in this section on a model boiler screening level. The fifth step, selecting BART for the boilers identified above, takes into account as much source-specific data as possible with respect to control options, costs and any non-air environmental impacts identified for those sources. The analysis of potential BART control technologies must take into account: The available retrofit control options, Any pollution control equipment in use at the source, The costs of compliance with control options, The remaining useful life of the facility, and The energy and non-air quality environmental impacts of control options. The BART screening study uses a model boiler approach, which attempts to represent average operational conditions for boilers across the various sources identified in the list of emission units for LADCO. Each boiler is different, and site-specific issues must be considered in the BART analysis. Site-specific conditions are discussed at the end of this section. Information Sources The screening BART analysis used the following primary information sources. Cost information was developed from the following sources: Emission control costs are estimated using the capital costs identified in the MACTEC spreadsheet identifying the top three control technologies for each pollutant. A list of references/sources reviewed to develop that list was provided with the spreadsheet. Operating costs were based on the EPA Air Pollution Control Cost Manual. Control equipment costs were also obtained from readily available vendor information. All control costs were adjusted for inflation using the Consumer Price Index to provide constant dollar estimates. Information gaps were addressed by collecting additional cost data from control equipment manufacturers or trade organization (e.g. ICAC). Gas and electric costs are based on the United States Department of Energy's data for industrial sources (http://www.eia.doe.gov). Wastewater treatment costs are obtained from the EPA Air Pollution Control Cost Manual. General Control Technology Review Issues This section outlines important issues that must be taken into account when performing a case-bycase BART evaluation.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 20 Emission Controls vs. Impact on Visibility In accordance with 40 CFR 51.308(e)(1)(ii)(A) and (B), a BART determination must be based on the following two analyses: (A) An analysis of the best system of continuous emission control technology available and associated emission reductions achievable for each BARTeligible source ; and (B) An analysis of the degree of visibility improvement that would be achieved in each mandatory Class I Federal area as a result of the emission reductions achievable from all sources subject to BART located within the region that contributes to visibility impairment in the Class I area, based on the analysis conducted under paragraph (e)(1)(ii)(a) of this section. This work is focused strictly on item A, the best system of continuous emission control technology and the associated emission reductions (i.e., the BART engineering analysis). For this analysis, a series of spreadsheets were developed to calculate the costs associated with the various control options evaluated for each model source. The spreadsheets were made flexible enough to handle some source-specific input, enabling the user to recalculate costs using these more sourcespecific inputs. For this analysis, the emission control costs reported in this section for the model sources include estimates of capital costs, operating costs and cost effectiveness (in units of dollars per ton of pollutant removed). It is important to remember that each pollutant has a different impact on visibility. All of the boilers identified for BART analysis had the highest pollutant levels associated with SO 2, with NO x also being a substantial contributor. Only one of the boilers identified would have been classified as a BART source based solely on PM emissions (AGC Division- Alcoa Power Generating Boiler 003). Site-specific Factors that Affect Control Costs Although the model sources have been developed to provide a general indication of the technical and economic feasibility of each control technology, a unit-specific BART evaluation must still be performed. A case-by-case evaluation should consider these steps. Determine the technical feasibility of listed control equipment for each source subject to BART. Check the technical feasibility analysis to see if analysis is consistent with site-specific conditions. Eliminate all technologies that are infeasible. Conduct a control cost analysis on the remaining technologies per the listed control technology rankings. At some point it is likely that site-specific vendor quotes will be required to get accurate cost analysis results. However, one of the reasons we decided to use the model source approach was that if there are a significant number of similar sources, selection of a typical-sized source helps minimize the amount of work needed to perform the cost analysis. Use of the appropriate model source cost analysis in this report as guidance for the cost analysis should provide a relatively good approximation of the potential costs. In addition, most of the cost analyses tools that are available (such as the EPA Control Cost Manual) are generally only good to within about 30 percent. While we have tried to include some specific items that are site-specific, a further review of the list of factors that affect site-specific retrofit costs is advised. From that review, one should identify those factors for which costs will affect control equipment installation at the specific site and include them in the

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 21 cost analysis. For example, the utility costs used in the spreadsheets should be checked and any appropriate adjustments in the cost calculations made. Compare the calculated control costs to the results of the economic affordability analysis to determine which controls are economically feasible and select the appropriate controls as BART. Conduct a site-specific economic analysis of control cost affordability. Site-specific factors can significantly impact the installed costs of pollution control equipment. This is especially true at retrofits of existing equipment, which is the case with BART-eligible sources. Site-specific factors that can impact control costs include: o Site preparation work due to removal of existing equipment or modification of existing buildings and structures. o Site access for equipment delivery and erection. Existing buildings and structures may limit access to the construction site by cranes and other construction equipment. o Additional engineering costs to address piping and duct work tie-ins to existing equipment and structural issues caused by installing new equipment that was not planned for in the original equipment design. Process Safety Management Hazardous Operation (Haz-Op) review requirements and resultant safety system designs could also add to engineering costs. o Additional piping and insulation costs to fit new piping and ductwork within existing pipe racks and equipment support structures. o Auxiliary equipment that may be needed to accommodate the new control system e.g. blowers, heat exchangers, duct burners, or bypass stacks. o Lost production due to process equipment down time while the new equipment is being installed. This generally occurs when piping and duct work are tied in to existing equipment. If the facility is located in a relatively remote location, freight costs may be higher than standard estimating factors. For larger facilities, installation of control equipment will likely require on-site fabrication, which can increase construction costs. Site-specific wastewater treatment costs should be carefully evaluated. The raw materials used in production affect the type of constituents that may be found in wastewater streams. When certain materials are captured by wet scrubbing systems, they will likely affect wastewater quality, and the impact of scrubber blowdown on wastewater management systems should be considered. Compliance with water quality standards also needs to be considered. Model Source Parameters The BART screening evaluation uses a model boiler source to develop cost estimates for pollution control equipment. The model boiler parameters are listed in Table 3.1. The model source parameters were selected by surveying data on a variety of industrial boilers to determine average operational conditions for boilers greater than 250 MMBtu/hr. Two boiler fuel types were considered, coal and oil. As indicated previously, MACTEC s approach to determining BART was based on the fuel type that caused the largest emissions. With the exception of two boilers at one facility (Sun Company boilers B046 and B047 in Ohio), the majority of emissions of SO 2 and NO x were from coal fired boilers. The Sun Company primary fuel is residual oil.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 22 TABLE 3.1 SUMMARY OF MODEL BOILER OPERATING CHARACTERISTICS. Normal Flow (dscfm) Stack Exit Gas Temperature ( F) Sulfur content (%) SO 2 Emissions (tpy) NO x Emissions (tpy) PM Emissions (tpy) Boiler fuel Moisture (%) Coal 250,500 350 12 2.5 4430 608 5063 Oil 136,000 350 12 2.5 2523 302 168 Model Boiler NO x Control Technology Review Most of the NO x formed from combustion of natural gas is attributable to thermal NO x. For high grade fuel oil (e.g., distillate oil or naphtha), the amount of thermal NO x relative to fuel NO x depends upon the firing temperature. NO x formed from coal combustion is primarily derived from fuel NO x. The five steps used to determine BART for the model boilers are listed below. 1. Identify Available Retrofit Control Technologies 2. Eliminate Technically Infeasible Options 3. Rank Remaining Control Technologies 4. Evaluate Impacts and Document the Results 5. Recommend BART for model source BART Step 1: Identify All Available Retrofit Control Technologies The control technologies identified for NO x are as follows: Flue Gas Recirculation (FGR) Low-NO x Burners Ultra-low NO x burners (ULNB) Selective Non-Catalytic Reduction (SNCR) Selective Catalytic Reduction (SCR) The previous section provided background information on these control technologies. BART Step 2: Eliminate Technically Infeasible Options A summary of the technical feasibility analysis is listed in Table 3.2. Details of the analysis for each control technology follow the summary table.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 23 TABLE 3.2 SUMMARY OF TECHNICAL FEASIBILITY FOR BOILER NO X EMISSIONS Control Technology Feasibility Determination - Issues That Affect Control Technology Feasibility Control Type Issues Flue Gas Recirculation (FGR) Low-NO x Burners Ultra-Low-NO x Burners (ULNB) Selective Non-Catalytic Reduction (SNCR) Selective Catalytic Reduction (SCR) Minimum temperature requirements Minimum oxygen levels Fan capacity Furnace pressure Burner pressure drop Turndown stability Minimum temperature requirements Minimum oxygen levels Flame length Minimum temperature requirements Minimum oxygen levels Flame length High temperature requirements Ammonium sulfate formation Ammonia water/waste issues Ammonia slip potential Limited temperature range for operations Ammonium sulfate formation/fouling Ammonia slip potential FGR - Feasible FGR is feasible as long as there is no minimum operational temperature/oxygen requirement for the boiler. Flue gas recirculation would lower the temperature range and oxygen levels in the boiler. Should there be a requirement for a minimum temperature or oxygen level (or both) from the boiler (for other processes at the facility) then FGR may not be feasible. Those requirements would need to be assessed on a source-by-source basis. In addition, FGR is generally implemented in conjunction with low NO x burners. So any potential issues associated with LNBs could potentially apply to FGR. FGR may also affect fan capacity, furnace pressure, burner pressure drop, and turndown stability. If these are critical parameters for processes associated with the boiler then FGR may be infeasible. Low-NO x and Ultra-low NO x Burners Feasible LNB and ULNB have similar constraints to FGR. Low-NO x and ULNB reduce NO x formation by restricting flame temperature under low oxygen levels. As long as there are no constraints within the facility for flame temperature and/or oxygen levels from the boiler for other processes, LNB and ULNB should be feasible. In addition, LNB and ULNB typically have longer flame patterns than standard burners. The impact of longer flames should be evaluated when considering installation of these burners. SNCR Infeasible for lower temperature boilers The SNCR reagents must be injected into the furnace at 1,600 F to 2100 F. Thus if combustion zone temperatures within the boiler do not fall into this range, then SNCR would be infeasible. In addition, SNCR tends to be less efficient at low NO x concentrations. Typical values are 200-400 ppm and SNCR operates more efficiently at the middle to upper end of this range. A second issue with SNCR is the potential for formation of ammonium sulfate salts. If sulfur oxides are present in the gas stream they can react with excess ammonia from the SNCR process to form ammonium salts. These materials are very sticky and cause plugging problems if the gas drops below the adiabatic saturation temperature of 350 F. Thus downstream cleaning may be required. Ammonia also poses potential water quality issues. Ammonia slip released to the atmosphere could contaminate surface waters by deposition. Ammonia may also absorb onto fly

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 24 ash in some boilers leading to potential issues related to disposal or reuse of the ash. While we have assumed for costing purposes that the model boiler combustion region has temperatures sufficient for use of this technology, the temperature characteristics of each specific boiler need to be verified in order to definitively say that this technology will work for industrial boilers. SCR Feasible only if within SCR temperature range and low sulfur fuels (or sulfur removal system) The SCR catalysts generally work only in an operating temperature range of 480 F to 800 F but will tolerate fairly large swings within that range. Above 850 F, NH 3 is oxidized. Boilers that can operate within this temperature range can utilize SCR as an effective NO x control strategy. SCR will not be feasible for boilers that operate outside of this range. If SCR is used in combination with a PM control device, it may be possible to install the SCR upstream of particulate controls. SCR systems for coal fired power plants have been designed to operate upstream of particulate controls. In this case, structured SCR catalyst blocks are used, and soot blowing can be used to prevent catalyst bed plugging. As noted above, ammonium sulfate salt plugging is a potential issue if sufficient sulfur oxides and ammonia are present. Thus, SCR is infeasible for high sulfur fuels unless used in conjunction with a desulfurization unit. If used in conjunction with a desulfurization unit upstream of the SCR, this technology is feasible for boilers having high enough flue gas temperatures coming out of the desulfurization unit for the catalyst. This issue should be carefully reviewed in a site-specific analysis. BART Step 3: Rank Remaining Control Technologies The control technologies evaluated and their control efficiencies are presented in Table 3.3. Each technology was evaluated for control efficiency since all are feasible if the operational parameters are sufficient for either SCR or SNCR. TABLE 3.3 CONTROL TECHNOLOGY RANKINGS FOR BOILER NO X - CONTROL EFFICIENCY (TYPICAL CONFIGURATIONS LISTED) Control Technology Control Efficiency (%) LNB + FGR 50-72 LNB + SNCR 50-89 ULNB 75-85 SCR 70-90 ULNB + SCR 85-97 BART Step 4: Evaluate Impacts and Document the Results A discussion of relevant impacts, including (A) economic, (B) environmental, and (C) energy, for each of the technically feasible control technologies is detailed below. The control cost calculation sheets for NO x are located in Attachment A. Economic impacts This section provides the costs for implementing each of the control technologies that were found to be feasible that are listed in Table 3.3 above. Costs estimated are based on the model boiler parameters listed above. The cost for installation of FGR is assumed to be relatively low compared to technologies such as SCR and SNCR. The majority of costs are associated with the ducting and piping, fans and blowers that may be necessary for recirculation of the flue gas. However, FGR is not normally instituted by itself, but in conjunction with LNBs.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 25 The cost for installation of new burners is also assumed to be relatively low compared to SNCR and SCR. Like FGR, LNBs are not usually installed by themselves (at least not to achieve BACT or BART levels of controls they may be installed by themselves to meet emission limit standards beyond BACT/BART). Our estimate assumes a minor amount of boiler work and piping revisions will be needed and was developed by pairing LNBs with SNCR. The hardware for a SNCR system includes the urea handling system including a vaporizer, storage tank, blower or compressor, and various valves, indicators, and controls; the injectors; transition ductwork; and a continuous emissions monitoring system. Potential site-specific costs not included but that may be necessary are additional particulate removal equipment and ductwork for a control equipment bypass. As mentioned in the technical feasibility step of the evaluation, if the temperature range is not met by the boiler, modifications would be required to increase the boiler gas temperature so that the required reaction temperatures were met. In general waste gas stream reheating is not performed with SNCR since the combustion chamber acts as the reaction chamber. Thus, our costs do not include estimates for reheating the waste gas stream to meet the required temperature levels for the SNCR to operate. This technology is only applicable where the temperatures of the boiler already are adequate for use of this control technology. Additional costs may be necessary for cleaning due to fouling of duct lines if sulfates are available. Each facility will have to determine if this option is feasible on a site-specific basis. The hardware for a SCR system includes catalyst materials; the ammonia system including a vaporizer, storage tank, blower or compressor, and various valves, indicators, and controls; the ammonia injection grid; the SCR reactor housing (containing layers of catalyst); transition ductwork; and a continuous emissions monitoring system. Costs may vary nominally if aqua ammonia or urea is used instead of anhydrous ammonia. Potential site-specific costs not included but that may be necessary are additional particulate removal equipment and ductwork for a control equipment bypass. If mechanical cleaners are not present, additional gas cleaning may be needed for SCR. Steam boilers often have bypasses on SCR systems to protect them during startup, shutdown, and malfunction conditions, which could damage the SCR catalyst. As mentioned in the technical feasibility step of the evaluation, if the temperature range is not met by the boiler, modifications would be required to either reduce (for boilers with temperatures higher than the required catalysts) or increase the boiler gas temperature. Our costs do not include estimates for reheating or providing make up air at lower temperatures to meet the required temperature levels for the SCR to operate. In the case where more heat was required to reach the catalyst temperatures, an actual design would most likely include a duct burner to re-heat the gas stream and a heat exchanger for heat recovery. In this case gas re-heat is required because the exhaust gas is too cool for SCR operating temperature. In addition to a heat exchanger, this option could incur significant costs for duct work and larger air blowers. The potential for fouling the exchanger from dust should also be evaluated. Each facility will have to determine if this option is feasible on a site-specific basis. The costs presented below are based on the high and low ranges of costs that we found in our literature/vendor review. Wherever possible a high and low cost estimate is presented. In addition, the calculated emission reductions are estimated for each control type/pair based on the high and low ranges found in the literature for these technologies (and the coupled technologies that they are frequently used with, e.g., FGR, SNCR, SCR). For our evaluation we looked at cost and emission reductions from the model source for both coal and oil fired boilers.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 26 Coal fired boilers The low NO x burner/fgr cost and emission reduction calculations show a reduction of 304 to 437 tons per year of NO x from an uncontrolled emission rate of 608 tons per year NO x for the LNB/FGR control system. Capital costs range from $479K to $3.41 million. Operating costs range from $420 805K per year. Since vendors typically design for the level of control required and because we used a range of costs, unless there were specific components of the operating costs that changed, both capital and annual costs were the same at either the high or low efficiency levels. Cost effectiveness ($/ton removed) range from $1,381 2,649 for the low efficiency level and from $959 1,839 for the higher removal efficiency. Estimated costs for a LNB/SNCR control system range from $1.06 3.79 million with annual operating costs between $760K 1.13 million. Emission reductions range from 304-541 tons of NO x per year based on the low (50 percent) and high (89 percent) control efficiency estimates, respectively. Cost effectiveness for this system is $2,500 3,607 for the low and high capital costs at the lower control efficiency level and $1,405 2,082 for the low and high capital costs at the high efficiency level. ULNB capital costs are estimated to be $970K with annual operating costs of approximately $276K. Emission reductions are calculated to be 456 and 516 tons of NO x per year relative to uncontrolled levels. The lower value represents a control efficiency of 75 percent and the upper value is based on 85 percent control efficiency. Cost effectiveness values for ULNB are $607 and $536 per ton based on the 75 and 85 percent control levels respectively. SCR can provide emission reduction levels between 70 90 percent. Capital costs range from $772K $6.43 million. Annual operating costs range from $1.15 1.91 million per year. Emission reductions would average between 425 547 at 70 percent and 90 percent control efficiency respectively. Cost effectiveness at these two control levels are $2,704 4,493 for the lower efficiency (low and high costs respectively) and $2,103 3,495 at the higher efficiency (low and high costs respectively). Finally we evaluated the UNLB/SCR control technology combination. Emission reduction levels for this control combination results in a reduction of emissions that ranges from 516 589 tons per year, based on lower and upper control efficiencies of 85 97 percent. Capital costs for this control combination range from $1.74 7.40 million. Annual operating costs are between $1.43 2.20 million per year. Cost effectiveness levels are from $2,762 4,236 per ton at the lower efficiency and $2,421 3,712 per ton at the highest efficiency level. A summary of all costs and technologies for coal fired boilers is provided in Table 3.4.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 27 TABLE 3.4 SUMMARY OF COSTS ESTIMATES FOR COAL FIRED BOILER NO X CONTROLS. Pulverized Coal LNB + FGR Uncontrolled emissions Removal Efficiency 50% Removal Efficiency 72% 608 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $478,514 $3,411,636 $478,514 $3,411,636 Total Annual Costs $419,518 $804,562 $419,518 $804,562 Pollutants Removed (tons/yr) 304 304 437 437 Cost per ton pollutant removed $1,381 $2,649 $959 $1,839 Pulverized Coal LNB + SNCR Uncontrolled emissions Removal Efficiency 50% Removal Efficiency 89% 608 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,058,737 $3,784,788 $1,058,737 $3,784,788 Total Annual Costs $759,518 $1,125,880 $759,518 $1,125,880 Pollutants Removed (tons/yr) 304 304 541 541 Cost per ton pollutant removed $2,500 $3,707 $1,405 $2,082 Pulverized coal Uncontrolled emissions ULNB 608 Removal Efficiency 75% Removal Efficiency 85% Total Capital Investment (TCI) $970,014 $970,014 Total Annual Costs $276,556 $276,556 Pollutants Removed (tons/yr) 456 516 Cost per ton pollutant removed $607 $536 Pulverized Coal SCR Uncontrolled emissions Removal Efficiency 70% Removal Efficiency 90% 608 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $772,060 $6,433,416 $772,060 $6,433,416 Total Annual Costs $1,149,847 $1,910,693 $1,149,847 $1,910,693 Pollutants Removed (tons/yr) 425 425 547 547 Cost per ton pollutant removed $2,704 $4,493 $2,103 $3,495 Pulverized Coal ULNB + SCR Uncontrolled emissions Removal Efficiency 85% Removal Efficiency 97% 608 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,742,073 $7,403,429 $1,742,073 $7,403,429 Total Annual Costs $1,426,402 $2,187,249 $1,426,402 $2,187,249 Pollutants Removed (tons/yr) 516 516 589 589 Cost per ton pollutant removed $2,762 $4,236 $2,421 $3,712

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 28 Oil fired boilers Table 3.5 presents similar costs for oil fired boilers. In general, for oil fired boilers, capital and operating costs were the same. However, cost effectiveness for each technology reviewed was significantly higher due to the smaller amount of pollutant removed. Oil fired boilers are generally lower NO x emitters than coal fired boilers. From our analyses the cost effectiveness values ranged from a low of $1,066 1,077 for ULNB (at the highest and lowest control efficiencies) to $4,102 6,900 for SCR at the highest control efficiency. TABLE 3.5 SUMMARY OF COSTS ESTIMATES FOR OIL FIRED BOILER NO X CONTROLS. Residual Oil LNB + FGR Uncontrolled emissions Removal Efficiency 50% Removal Efficiency 72% 302 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $478,514 $3,411,636 $478,514 $3,411,636 Total Annual Costs $419,518 $804,562 $419,518 $804,562 Pollutants Removed (tons/yr) 151 151 218 218 Cost per ton pollutant removed $2,777 $5,326 $1,928 $3,698 Residual Oil LNB + SNCR Uncontrolled emissions Removal Efficiency 50% Removal Efficiency 89% 302 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,058,737 $3,784,788 $1,058,737 $3,784,788 Total Annual Costs $551,465 $917,827 $551,465 $917,827 Pollutants Removed (tons/yr) 151 151 269 269 Cost per ton pollutant removed $3,650 $6,075 $2,051 $3,413 Residual oil Uncontrolled emissions ULNB 302 Removal Efficiency 75% Removal Efficiency 85% Total Capital Investment (TCI) $970,014 $970,014 Total Annual Costs $276,556 $276,556 Pollutants Removed (tons/yr) 227 257 Cost per ton pollutant removed $1,220 $1,077 Residual oil SCR Uncontrolled emissions Removal Efficiency 70% Removal Efficiency 90% 302 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $772,060 $6,433,416 $772,060 $6,433,416 Total Annual Costs $1,115,341 $1,876,188 $1,115,341 $1,876,188 Pollutants Removed (tons/yr) 212 212 272 272 Cost per ton pollutant removed $5,273 $8,871 $4,102 $6,900

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 29 TABLE 3.5 SUMMARY OF COSTS ESTIMATES FOR OIL FIRED BOILER NO X CONTROLS (CONTINUED) Residual oil ULNB + SCR Uncontrolled emissions Removal Efficiency 85% Removal Efficiency 97% 302 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,742,073 $7,403,429 $1,742,073 $7,403,429 Total Annual Costs $968,594 $1,729,441 $968,594 $1,729,441 Pollutants Removed (tons/yr) 257 257 293 293 Cost per ton pollutant removed $3,771 $6,734 $3,305 $5,901 Environmental impacts Because FGR is simply a change in the combustion character of the boiler, there are no known adverse environmental impacts associated with this technology. Similarly since LNB and ULNB represent changes only to the burners within the boiler, there are no known environmental impacts associated with these technologies. Undesirable reactions can occur in either an SCR or SNCR process, including the oxidation of NH 3 and SO 2 to form sulfate salts. These compounds are corrosive and can be deposited on the exhaust duct walls. In addition, ammonium sulfate and ammonium bisulfate condense at temperatures below 400 F, forming white solids, which will increase particulate emissions if exit temperatures reach this point after passing any particulate devices. Ammonia slip, or un-reacted ammonia, is also a problem with these technologies. Ammonia concentrations in the exhaust gas are typically in the 5-ppm to 10-ppm range. Ammonia can react with sulfur and nitrogen oxides to form fine particulate matter that contributes to haze (exactly what BART is trying to reduce). In addition, storage of anhydrous ammonia can pose some environmental and safety risks associated with the potential for an accidental release. Aqua ammonia and urea may be substituted for ammonia; but these systems have higher capital and operating costs than anhydrous ammonia. Ammonia also poses potential water quality issues. Ammonia slip released to the atmosphere could contaminate surface waters by deposition. Energy impacts In FGR systems, since the flame efficiency is affected, the boiler may be less energy efficient than standard burners which could result in a nominal increase in fuel consumption. Some information in the literature suggests that since ULNB are generally a form of FGR, they also may be less efficient than standard burners. However, vendors claim that the new ULNB (and LNB) designs do not lower the boilers fuel efficiency. Thus, a nominal increase in fuel consumption for ULNB may occur. With respect to SNCR, there may be some minor costs for extra energy for downstream cleaning processes which may be required. Otherwise, energy impacts for SNCR are considered minor. For SCR, additional natural gas may be required if a duct burner is needed to maintain proper catalyst bed temperatures or additional electrical power to run fans and blowers (either for the added temperatures needed or in the case of cooling of the waste stream). Boiler SO 2 Control Technology Review SO 2 emissions from boilers are due to fuel combustion. This section discusses each step in the BART engineering analysis process for boiler SO 2 controls.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 30 BART Step 1: Identify Available Retrofit Control Technologies The top control technologies identified earlier for SO 2 are as follows: Advanced flue gas desulfurization Wet flue gas desulfurization Dry absorption (dry FGD) Additional information on each of these control technologies was found in Section 2. BART Step 2: Eliminate Technically Infeasible Options All of the control technologies identified in step 1 are deemed technically feasible. Both wet FGD and dry FGD are currently in use at industrial boilers (either commercially or at the pilot level). Although not currently in use for industrial boilers, AFGD is very similar to wet FGD and should be applicable to industrial boilers. BART Step 3: Rank Remaining Control Technologies The technically feasible control technologies and their control efficiencies are presented in Table 3.6. TABLE 3.6 CONTROL TECHNOLOGY RANKINGS FOR BOILER SO 2 CONTROL Control Technology Control Efficiency (%) AFGD 95-99.5 Wet FGD 90-99 Dry FGD (Spray Dryer Absorption) 90-95 BART Step 4: Evaluate Impacts and Document the Results A discussion of relevant impacts, including (A) economic, (B) environmental, and (C) energy, for the technically feasible control technologies is detailed below. A summary of the impacts and the control cost calculation sheets are located in Attachment J. Economic impacts For the wet scrubber, the control cost calculations were prepared using lime as the base in the scrubbing liquor. Caustic (NaOH) and limestone are potential alternatives for a scrubber. While lime and limestone require additional equipment for slurry preparation and for solids separation from the sludge generated in the scrubber, lime scrubbers are the most commonly used since lime is plentiful and relatively cheap. Materials of construction must also be made suitable for caustic, lime, or limestone if existing equipment is modified for wet scrubbing of SO 2. Control costs for boilers with low inlet concentrations of SO 2 (e.g., boilers that fire primarily natural gas) are very high. Although not calculated here, wet FGD systems offer some level of particulate control in addition to controlling SO 2. AFGD systems require additional capital costs for the spargers and blowers necessary to oxidize the waste product to gypsum and for equipment to dewater the product (e.g., centrifuge). However if the commercial grade gypsum can be sold, some of these costs can be offset. Dry FGD costs were calculated based on the low and high control efficiencies. For dry scrubbers, the flue gas must be cooled to a temperature 10-20 degrees above adiabatic saturation. This is typically accomplished using a heat recovery boiler, an evaporative cooler or a heat exchanger. In

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 31 addition, if the facility does not have one, a particulate removal device is required for removal of the dry materials used to absorb SO 2. For all scrubbers costs for an additional or upgraded induced air draft fan to make up for pressure drops within the system may be required. In addition, for wet systems, flue gas reheating may be required, thus a reheater may be necessary. Tables 3.7 and 3.8 provide a summary of the estimated costs for each of the SO 2 control systems evaluated for coal and oil fired boilers. Capital costs for coal and oil fired AFGD, dry FGD, and wet FGD systems range from $1.08 $40.58, $3.12 44.37, and $2.70 40.58 million, respectively (first number is for the lowest control level and the second value is for the highest level of control). Annual costs for these control systems used with coal fired boilers range from $5.47 12.67, $6.83 14.26, and $8.33-15.24 million per year (for AFGD, dry FGD and wet FGD systems respectively) at each control level evaluated. Cost effectiveness values were $1,299 3,011, $1,712 3,528, and $2,089 3,822 (AFGD, dry FGD and wet FGD, respectively) at the lowest control efficiency and $1,240 2,875, $1,622 3,3901, and $1,881 3,440 at the highest control efficiency. For oil fired boilers the cost effectiveness values were somewhat higher than these values primarily due to a smaller amount of SO 2 that is being controlled in the model boilers. TABLE 3.7 SUMMARY OF COSTS ESTIMATES FOR COAL FIRED BOILER SO 2 CONTROLS. Pulverized Coal AFGD Uncontrolled emissions Removal Efficiency 95% Removal Efficiency 99.5% 4,430 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,081,566 $40,578,068 $1,081,566 $40,578,068 Total Annual Costs $5,466,304 $12,669,577 $5,466,304 $12,669,577 Pollutants Removed (tons/yr) 4,208 4,208 4,408 4,408 Cost per ton pollutant removed $1,299 $3,011 $1,240 $2,875 Pulverized Coal Dry FGD not updated Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 95% 4,430 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $3,124,839 $44,372,718 $3,124,839 $44,372,718 Total Annual Costs $6,825,123 $14,263,769 $6,825,123 $14,263,769 Pollutants Removed (tons/yr) 3,987 3,987 4,208 4,208 Cost per ton pollutant removed $1,712 $3,578 $1,622 $3,390

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 32 TABLE 3.7 SUMMARY OF COSTS ESTIMATES FOR COAL FIRED BOILER SO 2 CONTROLS. Pulverized Coal Wet FGD Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 99% 4,430 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $2,704,299 $40,578,068 $2,704,299 $40,578,068 Total Annual Costs $8,329,513 $15,236,837 $8,329,513 $15,236,837 Pollutants Removed (tons/yr) 3,987 3,987 4,429 4,429 Cost per ton pollutant removed $2,089 $3,822 $1,881 $3,440 TABLE 3.8 SUMMARY OF COSTS ESTIMATES FOR OIL FIRED BOILER SO 2 CONTROLS. Residual Oil AFGD Uncontrolled emissions Removal Efficiency 95% Removal Efficiency 99.5% 2,523 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,081,566 $40,578,068 $1,081,566 $40,578,068 Total Annual Costs $3,216,410 $10,419,684 $3,216,410 $10,419,684 Pollutants Removed (tons/yr) 2,397 2,397 2,511 2,511 Cost per ton pollutant removed $1,342 $4,347 $1,281 $4,150 Residual oil Dry FGD Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 95% 2,523 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $3,124,839 $44,372,718 $3,124,839 $44,372,718 Total Annual Costs $4,413,924 $11,852,570 $4,413,924 $11,852,570 Pollutants Removed (tons/yr) 2,271 2,271 2,397 2,397 Cost per ton pollutant removed $1,944 $5,219 $1,841 $4,945 Residual oil Wet FGD Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 99% 2,523 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $2,704,299 $40,578,068 $2,704,299 $40,578,068 Total Annual Costs $4,935,665 $11,842,989 $4,935,665 $11,842,989 Pollutants Removed (tons/yr) 2,271 2,271 2,523 2,523 Cost per ton pollutant removed $2,173 $5,215 $1,956 $4,694 Environmental impacts The primary environmental impact from AFGD is the generation of byproduct gypsum. While gypsum is generated as a byproduct, the intent of the AFGD system is to produce gypsum that is commercial grade that can be sold. However, the gypsum generated is generally commercial

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 33 grade, although with the range of fuels used in industrial boilers, an evaluation of potential contaminants that may not be acceptable in the gypsum produced will be required. The primary environmental impact of wet scrubbers is the generation of wastewater and sludge. Waste from wet scrubbers will increase the sulfate and solids loading in the facility s wastewater. This places additional burdens on a facility s wastewater treatment and solid waste management capabilities. These impacts will need to be analyzed on a site-specific basis. If lime or limestone scrubbing is used to produce calcium sulfite sludge, the sludge is water-laden, and it must be stabilized for landfilling. If lime or limestone scrubbing is used to produce calcium sulfate sludge, it is stable and easy to dewater. However, control costs will be higher because additional equipment is required. Scrubber exhaust gases are saturated with water, thus creating a visible plume. Plume visibility may be a local/community concern. Once the exhaust mixes with sufficient air, the moisture droplets evaporate, and the plume is no longer visible. Disposal of removed material from dry FGD systems is also required and will result in landfill impacts. Energy impacts A scrubber operates with a high pressure drop, resulting in a significant amount of electricity required to operate the blower and pump. In addition for some technologies, a flue gas reheater may be required resulting in slightly increased fuel usage. Boiler PM Control Technology Review Particulate matter emissions emanate from fuel combustion, especially if a solid fuel (such as coal) is used. The BART steps for PM control of boilers are outlined below. BART Step 1: Identify Available Retrofit Control Technologies Identified control technologies available for PM are as follows: Dust Cartridge (DC) Fabric Filter (Baghouse) Dry Electrostatic Precipitator (DESP) Wet Electrostatic Precipitator (WESP) For additional information on these control technologies see Section 2. Each of the steps used in the BART engineering analysis for PM controls on boilers are discussed below. BART Step 2: Eliminate Technically Infeasible Options All PM control technologies identified in step 1 are deemed technically feasible except for dust cartridges. Dust cartridges are not feasible for high temperature (above about 200 F) conditions without using synthetic filter materials. Use of synthetic filter materials in dust cartridges for higher temperature applications is prohibitively expensive given that there are other technologies that are available with similar control efficiencies and lower costs. BART Step 3: Rank Remaining Control Technologies The third of the five steps in the top-down BART analysis is to rank the remaining control technologies by control effectiveness. The remaining control technologies and their control efficiencies are presented in Table 3.9.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 34 TABLE 3.9 CONTROL TECHNOLOGY RANKINGS FOR BOILER PM CONTROL Control Technology Control Efficiency (%) FF 95-100 WESP 90-100 DESP 90-100 BART Step 4: Evaluate Impacts and Document the Results A discussion of relevant impacts, including (A) economic, (B) environmental, and (C) energy, for each of the technically feasible control technologies is detailed below. The detailed control cost calculation sheets are located in Appendix A. Economic impacts Model source control costs for coal fired boiler PM controls are shown in Table 3.10 with costs for oil fired boilers shown in Table 3.11. Control costs for WESP appear to be significantly higher than other PM control technologies. Capital costs for coal fired boilers range from $2.91 37.78 million for dry ESP, $1.75 21.89 million for fabric filters and $6.10 59.28 million for wet ESP. Annual operating costs vary from $778K 11.97 million depending upon the control type and control efficiency. Cost effectiveness values vary between $171 1,300/ton for dry ESP, $444 1,006 for fabric filter and $906 2,627 for wet ESP (depending upon the control efficiency assumed). Capital costs for oil fired boilers range from $1.58 20.51 million for dry ESP, $927K-11.6 million for fabric filters and $3.3 32.1 million for wet ESP. Capital costs for PM controls vary by boiler firing type due to bag area differences and differences in disposal handling costs. Annual operating costs vary from $392K 6.52 million depending upon the control type and control efficiency. Cost effectiveness values vary between $2,328 21,009/ton for dry ESP, $6,915 16,464 for fabric filter and $13,446 43,036 for wet ESP (depending upon the control efficiency assumed). As indicated earlier, wet ESP systems are much more costly than either dry ESP or fabric filters and offer little in regards to increased control efficiency levels over the other two technologies.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 35 TABLE 3.10 SUMMARY OF COSTS ESTIMATES FOR COAL BOILER PM CONTROLS. Pulverized Coal Dry ESP Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 100% 5063 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $2,905,931 $37,777,100 $2,905,931 $37,777,100 Total Annual Costs $778,342 $5,921,751 $789,894 $5,933,304 Pollutants Removed (tons/yr) 4556 4556 5062 5062 Cost per ton pollutant removed $171 $1,300 $156 $1,172 Pulverized Coal Fabric Filter Uncontrolled emissions Removal Efficiency 95% Removal Efficiency 100% 5063 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,751,377 $21,892,214 $1,751,377 $21,892,214 Total Annual Costs $2,133,675 $4,840,461 $2,139,445 $4,846,231 Pollutants Removed (tons/yr) 4,809 4,809 5,062 5,062 Cost per ton pollutant removed $444 $1,006 $423 $957 Pulverized Coal Wet ESP Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 100% 5063 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $6,102,455 $59,280,988 $6,102,455 $59,280,988 Total Annual Costs $4,127,130 $11,970,829 $4,127,130 $11,970,829 Pollutants Removed (tons/yr) 4556 4556 5062 5062 Cost per ton pollutant removed $906 $2,627 $815 $2,365

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 36 TABLE 3.11 - SUMMARY OF COSTS ESTIMATES FOR OIL FIRED BOILER PM CONTROLS Residual Oil Dry ESP Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 100% 168 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $1,577,671 $20,509,723 $1,577,671 $20,509,723 Total Annual Costs $391,650 $3,184,080 $392,034 $3,184,464 Pollutants Removed (tons/yr) 152 152 168 168 Cost per ton pollutant removed $2,584 $21,009 $2,328 $18,912 Residual Oil Fabric Filter Uncontrolled emissions Removal Efficiency 95% Removal Efficiency 100% 168 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $950,847 $11,885,593 $950,847 $11,885,593 Total Annual Costs $1,164,224 $2,633,776 $1,164,416 $2,633,968 Pollutants Removed (tons/yr) 160 160 168 168 Cost per ton pollutant removed $7,277 $16,464 $6,915 $15,643 Residual Oil Wet ESP Uncontrolled emissions Removal Efficiency 90% Removal Efficiency 100% 168 Low Capital Cost High Capital Cost Low Capital Cost High Capital Cost Total Capital Investment (TCI) $3,313,109 $32,184,488 $3,313,109 $32,184,488 Total Annual Costs $2,263,952 $6,522,408 $2,263,952 $6,522,408 Pollutants Removed (tons/yr) 152 152 168 168 Cost per ton pollutant removed $14,938 $43,036 $13,446 $38,736 Environmental impacts The primary environmental impact of wet ESPs is the generation of wastewater and sludge from the washing of the collector. Waste from the scrubber will increase the sulfate and solids loading in the facility s wastewater. This places additional burdens on a facility s wastewater treatment and solid waste management capabilities. For dust cartridges, fabric filters, and dry ESPs the main environmental impact is related to disposal of the dry materials collected. These impacts will need to be analyzed on a site-specific basis. Energy impacts A wet ESP will require pumps and piping to run the wash water to the ESP. Otherwise, energy requirements (other than the electricity used to power the collector portion of the device) are relatively low. Dust cartridges may require energy to operate pumps for spray coolers used to lower flue gas temperatures to the levels necessary to effectively operate the dust collectors.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 37 Boiler VOC Control Technology Review VOC controls are not generally placed on boilers. While MACTEC evaluated costs of different VOC controls, the cost effectiveness values were extremely high. Typical control of VOC from boilers, if controlled at all would be via flaring. Due to the high costs we have not evaluated VOC controls further.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 38 SECTION 4 SOURCE SPECIFIC DATA AND BART RECOMMENDATIONS This section provides source specific data relative to remaining useful life and existing controls. In addition we provide recommendations for the BART controls on the boilers identified in the LADCO region. Remaining Useful Life MACTEC requested information on remaining useful life of each of the boilers identified for this BART engineering analysis. We received very little information concerning remaining useful life on these units. What little information that was received indicated that the remaining useful life was in the range of at least 10 years with some units thought to operate for at least 20-30 more years with proper maintenance and upkeep. Thus we found nothing to suggest that the amortization of capital costs or calculation of annual operating costs would be affected by the remaining useful life. Existing Controls MACTEC also requested information on any existing controls for the boiler emission units identified. Table 4.1 shows the information related to current controls for BART category 22 boilers and boilers located at chemical process units (category 21). Several of the category 22 boilers already have particulate controls in place, ranging from multicyclones and venturis (capable of controlling large particles) to baghouses and ESPs. In addition, three of the boilers (Michigan State University) have LNB for NO x control. No information was provided on the efficiency of most of these devices with the exception of the sources in WI. The baghouse at Ft. James Paper boiler operates at a 99.6 percent efficiency. The International Paper boiler multicyclone and ESP operates at 50 and 93 percent efficiency, respectively. The multiventuri at Procter and Gamble operates at 91 percent PM removal, however this is likely the efficiency for larger particles and may not be reflective of the control efficiency for PM 10 or PM 2.5. No controls were identified for the chemical process unit boilers. Fuel Issues One of the issues that MACTEC had to deal with for industrial boilers is the use of multiple fuels. The current BART guidelines are not very specific over what parameters have precedence as it relates to the determination of best control technology. Nor are they specific with regard to maintaining existing fueling characteristics (for fuel fired emission units). Our approach to determining best retrofit technology was based on 1) control efficiency, 2) cost effectiveness, 3) ease of installation/compatibility with existing controls, ), and 4) applicability to primary fuel. One of the consequences of instituting BART controls based on these criteria is that the spot market buying of alternative fuels behavior of the facilities may need to be changed. There may even be a need to constrain facilities to only use certain types of fuels in order to maintain the integrity and operational characteristics of the control. Our feeling is that if a facility is going to be asked to install controls with the levels of capital cost found for the controls evaluated here, then some change in the types of fuel used (in order to maintain the effectiveness and integrity of the controls) will likely be necessary. Table 4.2 shows our preliminary estimates of BART controls for boilers. Our determination of the BART controls selected were based on 1) existing controls, 2) control efficiency levels, 3) costs, and 4) marginal improvements in efficiency. In some cases we provide alternative selections for

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 39 BART controls. This was done because we do not currently have sufficient information on hand to make a definitive assessment regarding one control over another. For example, in some cases, SNCR is provided as a choice for NO x control with SCR as an alternative. SNCR only works in a temperature range between 1600-2100 ºF. This temperature is the internal firebox temperature, not the exit gas temperature. We did not have information on these temperatures so we recommended SNCR if the temperatures were sufficient and SCR if not. In addition, in both cases fuel sulfur levels would need to be evaluated in order to avoid excessive maintenance from sulfate fouling. In cases where the boilers had no existing NO x controls and only fired coal, oil or gas we recommended ULNB even though slightly higher control levels could be achieved with other technologies. This recommendation was made because of the significantly lower costs associated with ULNB and the relative ease with which retrofits can be made. We felt that the extra 5 percent or so control efficiency was offset by the cost. In cases where existing NO x controls were already in place (e.g., Michigan State), we felt that add on controls (e.g., SCR or SNCR) would be more likely than refitting with ULNB when the boilers already have LNB. It may be possible to refit these boilers with ULNB at a lower cost. Finally we also selected slightly less stringent control efficiencies when there were other pollutant controls available. For example, for SO 2 control we frequently chose dry FGD when an existing PM control was in place figuring that the reduced cost of dry FGD relative to wet FGD could be offset by the ability to use (or modify) existing pm controls.

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 40 STATE INDIANA INDIANA INDIANA TABLE 4.1 LADCO BART CATEGORY 22 (BOILER) EMISSION UNITS EXISTING CONTROLS SOURCE NAME AGC DIVISION-ALCOA POWER GEENRATING AGC DIVISION-ALCOA POWER GEENRATING AGC DIVISION-ALCOA POWER GEENRATING EMIS UNIT ID EMIS UNIT DESCRIPTION BART CATEGORY 003 BOILER NO.3 22 No information 012 BOILER NO.2-NO. 1 STACK 22 No information 022 BOILER NO.2-NO. 2 STACK 22 No information MICHIGAN MICHIGAN STATE UNIVERSITY EU00529 Boiler 22 LNB and Baghouse MICHIGAN MICHIGAN STATE UNIVERSITY EU00530 Boiler 22 LNB and Baghouse MICHIGAN MICHIGAN STATE UNIVERSITY EU00531 Boiler 22 LNB and ESP MICHIGAN STONE CONTAINER CORP EU0069 Riley Boiler 22 Cyclone and ESP OHIO Cinergy Solutions of St Bernard B022 Steam production 22 ESP High Efficiency OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. 22 ESP High Efficiency OHIO Mead Paper Division B002 No. 7 Coal Boiler 22 ESP High Efficiency OHIO Mead Paper Division B003 Steam generation 22 ESP High Efficiency OHIO Sun Company, Inc. B046 H-021-03 CO Boiler 22 No Controls OHIO Sun Company, Inc. B047 H-021-04 CO Boiler 22 No Controls OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N- G, BFG and COG OHIO WCI Steel, Inc. B002 387 MMBtu/Hr B&W fired with N-G, BFG and COG 22 No Information 22 No Information WISCONSIN Fort James Operating Company B27 boiler 22 Baghouse Existing Controls WISCONSIN International Paper Kaukauna Facility B11 boiler 22 Multicyclone and ESP WISCONSIN Procter & Gamble Paper Production Company B06 boiler 22 Multi-venturi Chemical Process Units ILLINOIS Williams Ethanol Services Inc 0019 BOILER C - PULVERIZED WET BOTTOM, WALL FIRED 21 None ILLINOIS Williams Ethanol Services Inc 0020 BOILER A 21 None ILLINOIS Williams Ethanol Services Inc 0021 BOILER B 21 None INDIANA GE PLASTICS MT. VERNON INC. 101 RILEY BOILER 21 None INDIANA GE PLASTICS MT. VERNON INC. 107 LASKER BOILER 21 None INDIANA GE PLASTICS MT. VERNON INC. 108 ERIE BOILER 21 None INDIANA GE PLASTICS MT. VERNON INC. 117 B&W BOILER (09-001) 21 None

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 41 STATE INDIANA INDIANA INDIANA MICHIGAN MICHIGAN MICHIGAN MICHIGAN OHIO TABLE 4.2 LADCO BART CATEGORY 22 (BOILER) EMISSION UNITS RECOMMENDED BART CONTROLS SOURCE NAME AGC DIVISION- ALCOA POWER GEENRATING AGC DIVISION- ALCOA POWER GEENRATING AGC DIVISION- ALCOA POWER GEENRATING MICHIGAN STATE UNIVERSITY MICHIGAN STATE UNIVERSITY MICHIGAN STATE UNIVERSITY STONE CONTAINER CORP Cinergy Solutions of St Bernard EMIS UNIT ID EMIS UNIT DESCRIPTION BART CATEGORY Existing Controls 003 BOILER NO.3 22 No information 012 BOILER NO.2-NO. 1 STACK 022 BOILER NO.2-NO. 2 STACK 22 No information 22 No information EU00529 Boiler 22 LNB and Baghouse EU00530 Boiler 22 LNB and Baghouse EU00531 Boiler 22 LNB and ESP EU0069 Riley Boiler 22 Cyclone and ESP B022 Steam production 22 ESP High Efficiency OHIO Cognis Corp B027 Steam boiler fired with natural gas, landfill gas, coal, and fuel oil. 22 ESP High Efficiency OHIO Mead Paper Division B002 No. 7 Coal Boiler 22 ESP High Efficiency NO x Control Recommendation ULNB ULNB ULNB SNCR (if flame area meets temperature requirements) or SCR (with reheat)* SNCR (if flame area meets temperature requirements) or SCR (with reheat)* SNCR (if flame area meets temperature requirements) or SCR (with reheat)* SO 2 Control Recommendation AFGD (if there is a local market for gypsum) or Wet FGD AFGD (if there is a local market for gypsum) or Wet FGD AFGD (if there is a local market for gypsum) or Wet FGD Dry FGD Dry FGD Dry FGD PM Control Recommendation Dry ESP Dry ESP Dry ESP None use or modify existing None use or modify existing None use or modify existing ULNB Dry FGD None use or modify existing ULNB Dry FGD None use or modify existing ULNB Dry FGD None use or modify existing ULNB Dry FGD None use or modify existing VOC Control Recommendation None None None None None None None None None None

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Page 42 TABLE 4.2 LADCO BART CATEGORY 22 (BOILER) EMISSION UNITS RECOMMENDED BART CONTROLS (CONTINUED) STATE SOURCE NAME EMIS UNIT ID EMIS UNIT DESCRIPTION BART CATEGORY Existing Controls OHIO Mead Paper Division B003 Steam generation 22 ESP High Efficiency NO x Control Recommendation SO 2 Control Recommendation PM Control Recommendation ULNB Dry FGD None use or modify existing OHIO Sun Company, Inc. B046 H-021-03 CO Boiler 22 No Controls ULNB AFGD (if there is a local market for gypsum) or Wet FGD OHIO Sun Company, Inc. B047 H-021-04 CO Boiler 22 No Controls ULNB AFGD (if there is a local market for gypsum) or Wet FGD OHIO WCI Steel, Inc. B001 492 MMBtu/Hr B&W fired with pulzd. coal, N- G, BFG and COG OHIO WCI Steel, Inc. B002 387 MMBtu/Hr B&W fired with N-G, BFG and COG WISCONSI N WISCONSI N WISCONSI N Fort James Operating Company TBD International Paper Kaukauna Facility Procter & Gamble Paper Production Company Chemical Process Units ILLINOIS Williams Ethanol Services Inc ILLINOIS ILLINOIS INDIANA INDIANA INDIANA INDIANA Williams Ethanol Services Inc Williams Ethanol Services Inc GE PLASTICS MT. VERNON INC. GE PLASTICS MT. VERNON INC. GE PLASTICS MT. VERNON INC. GE PLASTICS MT. VERNON INC. 22 No Information 22 No Information ULNB ULNB B27 boiler 22 Baghouse SNCR (if flame area meets temperature requirements) or SCR (with reheat)* B11 boiler 22 Multicyclone and ESP B06 boiler 22 Multiventuri 0019 BOILER C - PULVERIZED WET BOTTOM, WALL FIRED SNCR (if flame area meets temperature requirements) or SCR (with reheat)* SNCR (if flame area meets temperature requirements) or SCR (with reheat)* AFGD (if there is a local market for gypsum) or Wet FGD AFGD (if there is a local market for gypsum) or Wet FGD AFGD (if there is a local market for gypsum) or Wet FGD (if current fuel mix used if not DFGD) AFGD (if there is a local market for gypsum) or Wet FGD (if current fuel mix used if not DFGD) AFGD (if there is a local market for gypsum) or Wet FGD (if current fuel mix used if not DFGD) 21 None ULNB AFGD (if there is a local market for gypsum) or Wet FGD Dry ESP Dry ESP Dry ESP Dry ESP None use or modify existing None use or modify existing None use or modify existing 0020 BOILER A 21 None ULNB AFGD (if there is a local market Dry ESP None for gypsum) or Wet FGD 0021 BOILER B 21 None ULNB AFGD (if there is a local market Dry ESP None for gypsum) or Wet FGD 101 RILEY BOILER 21 None ULNB None None None 107 LASKER BOILER 21 None ULNB AFGD (if there is a local market None None for gypsum) or Wet FGD 108 ERIE BOILER 21 None ULNB AFGD (if there is a local market Dry ESP None for gypsum) or Wet FGD 117 B&W BOILER (09-001) 21 None None None None None * Note: SNCR or SCR will not be feasible if fuel sulfur contents are very high unless aggressive maintenance procedures/desulfurization are in place. None VOC Control Recommendation None None None None None None None None None

Midwest RPO Boiler BART Engineering Analysis 3/28/2005 Appendix A

NOx Pulverized Coal

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 81,263 Instrumentation 10% of control device cost (A) 8,126 IN Sales Taxes 6.0% of control device cost (A) 4,876 Freight 5% of control device cost (A) 4,063 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 98,328 Installation Foundations & supports 4% of purchased equip cost (B) 3,933 Handling, erection 50% of purchased equip cost (B) 49,164 Electrical 8% of purchased equip cost (B) 7,866 Piping 1% of purchased equip cost (B) 983 Insulation 7% of purchased equip cost (B) 6,883 Painting 4% of purchased equip cost (B) 3,933 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 72,763 Total Direct Capital Cost 171,091 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 9,833 Construction, field exp. 20% of purchased equip cost (B) 19,666 Construction fee 10% of purchased equip cost (B) 9,833 Startup 1% of purchased equip cost (B) 983 Tests 1% of purchased equip cost (B) 983 Contingencies 3% of purchased equip cost (B) 2,950 Total Indirect Capital Costs 45% 44,248 Total Capital Investment (TCI) 215,339 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 215,339 Total Annualized Capital Costs 20,326 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 2,153 Insurance (1% total capital costs) 1% of total capital costs (TCI) 2,153 Administration (2% total capital costs) 2% of total capital costs (TCI) 4,307 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 79,651 Total Annual Cost (Annualized Capital Cost + Operating Cost) 164,168 Pollutant Removed (tons/yr) B 243 Cost per ton of NOx Removed 676 1 LNB + FGR for pulverized coal fired unit(feb 13-05).xls LNB Lo(c) 1 OF 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 43,200 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.675 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 364.50 Emission Reduction T/yr 243 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + FGR for pulverized coal fired unit(feb 13-05).xls LNB Lo(c) 2 OF 8

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 1,037,458 Instrumentation 10% of control device cost (A) 103,746 IN Sales Taxes 6.0% of control device cost (A) 62,248 Freight 5% of control device cost (A) 51,873 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 1,255,325 Installation Foundations & supports 4% of purchased equip cost (B) 50,213 Handling, erection 50% of purchased equip cost (B) 627,662 Electrical 8% of purchased equip cost (B) 100,426 Piping 1% of purchased equip cost (B) 12,553 Insulation 7% of purchased equip cost (B) 87,873 Painting 4% of purchased equip cost (B) 50,213 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 928,940 Total Direct Capital Cost 2,184,265 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 125,532 Construction, field exp. 20% of purchased equip cost (B) 251,065 Construction fee 10% of purchased equip cost (B) 125,532 Startup 1% of purchased equip cost (B) 12,553 Tests 1% of purchased equip cost (B) 12,553 Contingencies 3% of purchased equip cost (B) 37,660 Total Indirect Capital Costs 45% 564,896 Total Capital Investment (TCI) 2,749,161 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 2,749,161 Total Annualized Capital Costs 259,501 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,492 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,492 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,983 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 420,178 Total Annual Cost (Annualized Capital Cost + Operating Cost) 504,696 Pollutant Removed (tons/yr) B 243 Cost per ton of NOx Removed 2,077 1 LNB + FGR for pulverized coal fired unit(feb 13-05).xls LNB Hi(c) 3 OF 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 48,000 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.675 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 364.50 Emission Reduction T/yr 243 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + FGR for pulverized coal fired unit(feb 13-05).xls LNB Hi(c) 4 OF 8

BART ANALYSIS 2004 FLUE GAS RECIRCULATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) The cost of the fan + duct 125,000 Instrumentation 10% of control device cost (A) 12,500 IN Sales Taxes 6.0% of control device cost (A) 7,500 Freight 5% of control device cost (A) 6,250 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 151,250 Installation Foundations & supports 4% of purchased equip cost (B) 6,050 Handling, erection 50% of purchased equip cost (B) 75,625 Electrical 8% of purchased equip cost (B) 12,100 Piping 1% of purchased equip cost (B) 1,513 Insulation 7% of purchased equip cost (B) 10,588 Painting 4% of purchased equip cost (B) 6,050 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 111,925 Total Direct Capital Cost 263,175 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 15,125 Construction, field exp. 20% of purchased equip cost (B) 30,250 Construction fee 10% of purchased equip cost (B) 15,125 Startup 1% of purchased equip cost (B) 1,513 Tests 1% of purchased equip cost (B) 1,513 Contingencies 3% of purchased equip cost (B) 4,538 Total Indirect Capital Costs 45% 68,063 Total Capital Investment (TCI) 331,238 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 331,238 Total Annualized Capital Costs 31,266 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity 0.047 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity 75,605 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 160,123 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 3,312 Insurance (1% total capital costs) 1% of total capital costs (TCI) 3,312 Administration (2% total capital costs) 2% of total capital costs (TCI) 6,625 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 95,227 Total Annual Cost (Annualized Capital Cost + Operating Cost) 255,349 Pollutant Removed (tons/yr) B 182 Cost per ton of NOx Removed 1,401 LNB + FGR for pulverized coal fired unit(feb 13-05).xlsFGR Lo(c) 5 OF 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FLUE GAS RECIRCULATION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 224 kw-hr 1,611,360 75,605 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 48,000 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.675 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 425.25 Emission Reduction T/yr 182 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 85,875 5 0.55 0.9 101.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 brake horse power kw Fan motor 300 224 LNB + FGR for pulverized coal fired unit(feb 13-05).xlsFGR Lo(c) 6 OF 8

BART ANALYSIS 2004 FLUE GAS RECIRCULATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) The cost of the fan + duct 250,000 Instrumentation 10% of control device cost (A) 25,000 IN Sales Taxes 6.0% of control device cost (A) 15,000 Freight 5% of control device cost (A) 12,500 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 302,500 Installation Foundations & supports 4% of purchased equip cost (B) 12,100 Handling, erection 50% of purchased equip cost (B) 151,250 Electrical 8% of purchased equip cost (B) 24,200 Piping 1% of purchased equip cost (B) 3,025 Insulation 7% of purchased equip cost (B) 21,175 Painting 4% of purchased equip cost (B) 12,100 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 223,850 Total Direct Capital Cost 526,350 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,250 Construction, field exp. 20% of purchased equip cost (B) 60,500 Construction fee 10% of purchased equip cost (B) 30,250 Startup 1% of purchased equip cost (B) 3,025 Tests 1% of purchased equip cost (B) 3,025 Contingencies 3% of purchased equip cost (B) 9,075 Total Indirect Capital Costs 45% 136,125 Total Capital Investment (TCI) 662,475 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 662,475 Total Annualized Capital Costs 62,533 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity 0.047 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity 75,605 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 160,123 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 6,625 Insurance (1% total capital costs) 1% of total capital costs (TCI) 6,625 Administration (2% total capital costs) 2% of total capital costs (TCI) 13,250 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 139,743 Total Annual Cost (Annualized Capital Cost + Operating Cost) 299,865 Pollutant Removed (tons/yr) B 182 Cost per ton of NOx Removed 1,645 LNB + FGR for pulverized coal fired unit(feb 13-05).xlsFGR Hi(c) 7 OF 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FLUE GAS RECIRCULATION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 224 kw-hr 1,611,360 75,605 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 48,000 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.675 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 425.25 Emission Reduction T/yr 182 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 85,875 5 0.55 0.9 101.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 brake horse power kw Fan motor 300 224 LNB + FGR for pulverized coal fired unit(feb 13-05).xlsFGR Hi(c) 8 OF 8

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 171,429 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity 3,252 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 254,774 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 462,587 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 549,503 Pollutant Removed (tons/yr) 182 Cost per ton of NOx Removed 3,015 LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Lo(e)-Lo(c) 1 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 3,653,639 171,429 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 27.5 scfm 11,862,288 3,252 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 343.2 lb/hr 2,471,310 254,774 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hrNA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 425.25 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 182 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.60 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 151.9 lb/hr NOx 0.370 lb NH3/lb NOx 59.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 343.2 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 27.5 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Lo(e)-Lo(c) 2 of 12

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 171,429 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity 3,252 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 254,774 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 462,587 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 621,184 Pollutant Removed (tons/yr) 182 Cost per ton of NOx Removed 3,408 LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Lo(e)-Hi(c) 3 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 3,653,639 171,429 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 27.5 scfm 11,862,288 3,252 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 343.2 lb/hr 2,471,310 254,774 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hrNA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 425.25 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 182 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.60 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 151.9 lb/hr NOx 0.370 lb NH3/lb NOx 59.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 343.2 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 27.5 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Lo(e)-Hi(c) 4 of 12

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 171,429 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity 3,252 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 254,774 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 462,587 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 549,503 Pollutant Removed (tons/yr) 304 Cost per ton of NOx Removed 1,809 LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Hi(e)-Lo(c) 5 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 3,653,639 171,429 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 27.5 scfm 11,862,288 3,252 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 343.2 lb/hr 2,471,310 254,774 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hrNA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 303.75 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 304 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.60 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 151.9 lb/hr NOx 0.370 lb NH3/lb NOx 59.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 343.2 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 27.5 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Hi(e)-Lo(c) 6 of 12

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 171,429 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity 3,252 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 254,774 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 462,587 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 621,184 Pollutant Removed (tons/yr) 304 Cost per ton of NOx Removed 2,045 LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Hi(e)-Hi(c) 7 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 3,653,639 171,429 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 27.5 scfm 11,862,288 3,252 $/Mscf, 27.5 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 343.2 lb/hr 2,471,310 254,774 $/Lb, 343.2 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hrNA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 303.75 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 304 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.60 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 151.9 lb/hr NOx 0.370 lb NH3/lb NOx 59.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 343.2 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 27.5 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for pulverized coal(feb 13-05).xls SNCR Hi(e)-Hi(c) 8 of 12

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 210,000 Instrumentation 10% of control device cost (A) 21,000 IN Sales Taxes 6.0% of control device cost (A) 12,600 Freight 5% of control device cost (A) 10,500 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 254,100 Installation Foundations & supports 4% of purchased equip cost (B) 10,164 Handling, erection 50% of purchased equip cost (B) 127,050 Electrical 8% of purchased equip cost (B) 20,328 Piping 1% of purchased equip cost (B) 2,541 Insulation 7% of purchased equip cost (B) 17,787 Painting 4% of purchased equip cost (B) 10,164 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 188,034 Total Direct Capital Cost 442,134 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 25,410 Construction, field exp. 20% of purchased equip cost (B) 50,820 Construction fee 10% of purchased equip cost (B) 25,410 Startup 1% of purchased equip cost (B) 2,541 Tests 1% of purchased equip cost (B) 2,541 Contingencies 3% of purchased equip cost (B) 7,623 Total Indirect Capital Costs 45% 114,345 Total Capital Investment (TCI) 556,479 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 556,479 Total Annualized Capital Costs 52,528 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,565 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,565 Administration (2% total capital costs) 2% of total capital costs (TCI) 11,130 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 125,498 Total Annual Cost (Annualized Capital Cost + Operating Cost) 210,015 Pollutant Removed (tons/yr) 243 Cost per ton of NOx Removed 864 1 LNB + SNCR for pulverized coal(feb 13-05).xls LNB Lo(c) 9 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 43,200 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,171 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.675 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 364.50 Emission Reduction T/yr 243 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + SNCR for pulverized coal(feb 13-05).xls LNB Lo(c) 10 of 12

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 1,037,458 Instrumentation 10% of control device cost (A) 103,746 IN Sales Taxes 6.0% of control device cost (A) 62,248 Freight 5% of control device cost (A) 51,873 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 1,255,325 Installation Foundations & supports 4% of purchased equip cost (B) 50,213 Handling, erection 50% of purchased equip cost (B) 627,662 Electrical 8% of purchased equip cost (B) 100,426 Piping 1% of purchased equip cost (B) 12,553 Insulation 7% of purchased equip cost (B) 87,873 Painting 4% of purchased equip cost (B) 50,213 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 928,940 Total Direct Capital Cost 2,184,265 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 125,532 Construction, field exp. 20% of purchased equip cost (B) 251,065 Construction fee 10% of purchased equip cost (B) 125,532 Startup 1% of purchased equip cost (B) 12,553 Tests 1% of purchased equip cost (B) 12,553 Contingencies 3% of purchased equip cost (B) 37,660 Total Indirect Capital Costs 45% 564,896 Total Capital Investment (TCI) 2,749,161 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 2,749,161 Total Annualized Capital Costs 259,501 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,492 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,492 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,983 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 420,178 Total Annual Cost (Annualized Capital Cost + Operating Cost) 504,696 Pollutant Removed (tons/yr) 243 Cost per ton of NOx Removed 2,077 1 LNB + SNCR for pulverized coal(feb 13-05).xls LNB Hi(c) 11 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 43,200 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,171 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.675 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 364.50 Emission Reduction T/yr 243 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + SNCR for pulverized coal(feb 13-05).xls LNB Hi(c) 12 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% -391,613 Total Annualized Capital Costs -36,966 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 11,391 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,149,847 Pollutant Removed (tons/yr) 425 Cost per ton of NOx Removed 2,704 SCR Pulverized Coal(Feb 13-05).xlsSCR Lo(e)-Lo(c) 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 182.25 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 425 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR Pulverized Coal(Feb 13-05).xlsSCR Lo(e)-Lo(c) 2 of 8

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,269,743 Total Annualized Capital Costs 497,426 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 772,238 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,910,693 Pollutant Removed (tons/yr) 425 Cost per ton of NOx Removed 4,493 SCR Pulverized Coal(Feb 13-05).xlsSCR Lo(e)-Hi(c) 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 182.25 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 425 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR Pulverized Coal(Feb 13-05).xlsSCR Lo(e)-Hi(c) 4 of 8

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% -391,613 Total Annualized Capital Costs -36,966 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 11,391 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,149,847 Pollutant Removed (tons/yr) 547 Cost per ton of NOx Removed 2,103 SCR Pulverized Coal(Feb 13-05).xlsSCR Hi(e)-Lo(c) 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 60.75 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 547 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR Pulverized Coal(Feb 13-05).xlsSCR Hi(e)-Lo(c) 6 of 8

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,269,743 Total Annualized Capital Costs 497,426 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 772,238 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,910,693 Pollutant Removed (tons/yr) 547 Cost per ton of NOx Removed 3,495 SCR Pulverized Coal(Feb 13-05).xlsSCR Hi(e)-Hi(c) 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 60.75 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 547 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR Pulverized Coal(Feb 13-05).xlsSCR Hi(e)-Hi(c) 8 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,477 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity 4,590 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 270,942 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 499,142 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 586,058 Pollutant Removed (tons/yr) 232 Cost per ton of NOx Removed 2,531 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for pulverized coal(feb 13,05).xls SNCR Lo(e)-Lo(c) 1 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.5 kw-hr 4,059,616 190,477 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 34.9 scfm 16,745,279 4,590 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 436.1 lb/hr 3,139,740 270,942 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.86 lb/mmbtu 250 MMBtu/hrNA 772 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 540.27 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 232 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.77 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.5 Ammonia 193.0 lb/hr NOx 0.370 lb NH3/lb NOx 74.9 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 193.0 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 436.1 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 34.9 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for pulverized coal(feb 13,05).xls SNCR Lo(e)-Lo(c) 2 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,477 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity 4,590 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 270,942 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 499,142 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 657,739 Pollutant Removed (tons/yr) 232 Cost per ton of NOx Removed 2,841 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for pulverized coal(feb 13,05).xls SNCR Lo(e)-Hi(c) 3 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.5 kw-hr 4,059,616 190,477 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 34.9 scfm 16,745,279 4,590 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 436.1 lb/hr 3,139,740 270,942 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.86 lb/mmbtu 250 MMBtu/hrNA 772 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 540.27 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 232 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.77 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.5 Ammonia 193.0 lb/hr NOx 0.370 lb NH3/lb NOx 74.9 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 193.0 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 436.1 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 34.9 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for pulverized coal(feb 13,05).xls SNCR Lo(e)-Hi(c) 4 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,477 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity 4,590 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 270,942 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 499,142 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 586,058 Pollutant Removed (tons/yr) 386 Cost per ton of NOx Removed 1,519 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for pulverized coal(feb 13,05).xls SNCR Hi(e)-Lo(c) 5 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.5 kw-hr 4,059,616 190,477 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 34.9 scfm 16,745,279 4,590 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 436.1 lb/hr 3,139,740 270,942 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.86 lb/mmbtu 250 MMBtu/hrNA 772 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 385.91 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 386 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.77 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.5 Ammonia 193.0 lb/hr NOx 0.370 lb NH3/lb NOx 74.9 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 193.0 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 436.1 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 34.9 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for pulverized coal(feb 13,05).xls SNCR Hi(e)-Lo(c) 6 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,477 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity 4,590 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 270,942 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 499,142 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 657,739 Pollutant Removed (tons/yr) 386 Cost per ton of NOx Removed 1,704 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for pulverized coal(feb 13,05).xls SNCR Hi(e)-Hi(c) 7 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.5 kw-hr 4,059,616 190,477 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 34.9 scfm 16,745,279 4,590 $/Mscf, 34.9 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 436.1 lb/hr 3,139,740 270,942 $/Lb, 436.1 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.858 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.86 lb/mmbtu 250 MMBtu/hrNA 772 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 385.91 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 386 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.77 50 0.8 0.9 0.01 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.5 Ammonia 193.0 lb/hr NOx 0.370 lb NH3/lb NOx 74.9 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 193.0 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 436.1 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 34.9 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for pulverized coal(feb 13,05).xls SNCR Hi(e)-Hi(c) 8 of 8

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 455.6 Cost per ton of NOx Removed 607 1 ULNB + SCR Pulverized Coal (Feb 13-05).xlsULNB Lo(e) 1 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.68 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 75% 151.88 Emission Reduction T/yr 455.63 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB + SCR Pulverized Coal (Feb 13-05).xlsULNB Lo(e) 2 of 12

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 516.4 Cost per ton of NOx Removed 536 1 ULNB + SCR Pulverized Coal (Feb 13-05).xlsULNB Hi(e) 3 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.68 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 85% 91.13 Emission Reduction T/yr 516.38 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB + SCR Pulverized Coal (Feb 13-05).xlsULNB Hi(e) 4 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% -391,613 Total Annualized Capital Costs -36,966 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 11,391 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,149,847 Pollutant Removed (tons/yr) 425 Cost per ton of NOx Removed 2,704 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Lo(e)-Lo(c) 5 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 182.25 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 425 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Lo(e)-Lo(c) 6 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,269,743 Total Annualized Capital Costs 497,426 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 772,238 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,910,693 Pollutant Removed (tons/yr) 425 Cost per ton of NOx Removed 4,493 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Lo(e)-Hi(c) 7 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 182.25 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 425 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Lo(e)-Hi(c) 8 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% -391,613 Total Annualized Capital Costs -36,966 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 11,391 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,149,847 Pollutant Removed (tons/yr) 547 Cost per ton of NOx Removed 2,103 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Hi(e)-Lo(c) 9 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 60.75 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 547 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Hi(e)-Lo(c) 10 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,269,743 Total Annualized Capital Costs 497,426 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia 73,398 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,138,455 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 772,238 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,910,693 Pollutant Removed (tons/yr) 547 Cost per ton of NOx Removed 3,495 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Hi(e)-Hi(c) 11 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,177 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 54.1 lb/hr 357,021 73,398 $/Ton, 54.1 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.68 lb/mmbtu 250 MMBtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 60.75 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 547 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.08 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 136.7 lb/hr NOx 0.370 lb NH3/lb NOx 54.1 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 151.9 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 212.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 ULNB + SCR Pulverized Coal (Feb 13-05).xlsSCR Hi(e)-Hi(c) 12 of 12

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 455.6 Cost per ton of NOx Removed 607 1 ULNB for pulverized coal fired units(feb 13-05).xlsULNB Lo(e) 1 of 4

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.68 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 75% 151.88 Emission Reduction T/yr 455.63 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB for pulverized coal fired units(feb 13-05).xlsULNB Lo(e) 2 of 4

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 516.4 Cost per ton of NOx Removed 536 1 ULNB for pulverized coal fired units(feb 13-05).xlsULNB Hi(e) 3 of 4

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.675 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.68 lb/mmbtu 250 mmbtu/hr NA 608 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 85% 91.13 Emission Reduction T/yr 516.38 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB for pulverized coal fired units(feb 13-05).xlsULNB Hi(e) 4 of 4

NO x Residual

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 81,263 Instrumentation 10% of control device cost (A) 8,126 IN Sales Taxes 6.0% of control device cost (A) 4,876 Freight 5% of control device cost (A) 4,063 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 98,328 Installation Foundations & supports 4% of purchased equip cost (B) 3,933 Handling, erection 50% of purchased equip cost (B) 49,164 Electrical 8% of purchased equip cost (B) 7,866 Piping 1% of purchased equip cost (B) 983 Insulation 7% of purchased equip cost (B) 6,883 Painting 4% of purchased equip cost (B) 3,933 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 72,763 Total Direct Capital Cost 171,091 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 9,833 Construction, field exp. 20% of purchased equip cost (B) 19,666 Construction fee 10% of purchased equip cost (B) 9,833 Startup 1% of purchased equip cost (B) 983 Tests 1% of purchased equip cost (B) 983 Contingencies 3% of purchased equip cost (B) 2,950 Total Indirect Capital Costs 45% 44,248 Total Capital Investment (TCI) 215,339 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 215,339 Total Annualized Capital Costs 20,326 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 2,153 Insurance (1% total capital costs) 1% of total capital costs (TCI) 2,153 Administration (2% total capital costs) 2% of total capital costs (TCI) 4,307 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 79,651 Total Annual Cost (Annualized Capital Cost + Operating Cost) 164,168 Pollutant Removed (tons/yr) B 121 Cost per ton of NOx Removed 1,358 1 LNB + FGR for residual oil fired unit(feb 13-05).xls LNB Lo(c) 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 43,200 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.336 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 181.29 Emission Reduction T/yr 121 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + FGR for residual oil fired unit(feb 13-05).xls LNB Lo(c) 2 of 8

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 1,037,458 Instrumentation 10% of control device cost (A) 103,746 IN Sales Taxes 6.0% of control device cost (A) 62,248 Freight 5% of control device cost (A) 51,873 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 1,255,325 Installation Foundations & supports 4% of purchased equip cost (B) 50,213 Handling, erection 50% of purchased equip cost (B) 627,662 Electrical 8% of purchased equip cost (B) 100,426 Piping 1% of purchased equip cost (B) 12,553 Insulation 7% of purchased equip cost (B) 87,873 Painting 4% of purchased equip cost (B) 50,213 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 928,940 Total Direct Capital Cost 2,184,265 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 125,532 Construction, field exp. 20% of purchased equip cost (B) 251,065 Construction fee 10% of purchased equip cost (B) 125,532 Startup 1% of purchased equip cost (B) 12,553 Tests 1% of purchased equip cost (B) 12,553 Contingencies 3% of purchased equip cost (B) 37,660 Total Indirect Capital Costs 45% 564,896 Total Capital Investment (TCI) 2,749,161 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 2,749,161 Total Annualized Capital Costs 259,501 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,492 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,492 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,983 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 420,178 Total Annual Cost (Annualized Capital Cost + Operating Cost) 504,696 Pollutant Removed (tons/yr) B 121 Cost per ton of NOx Removed 4,176 1 LNB + FGR for residual oil fired unit(feb 13-05).xls LNB Hi(c) 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 48,000 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.336 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 181.29 Emission Reduction T/yr 121 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + FGR for residual oil fired unit(feb 13-05).xls LNB Hi(c) 4 of 8

BART ANALYSIS 2004 FLUE GAS RECIRCULATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) The cost of the fan + duct 125,000 Instrumentation 10% of control device cost (A) 12,500 IN Sales Taxes 6.0% of control device cost (A) 7,500 Freight 5% of control device cost (A) 6,250 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 151,250 Installation Foundations & supports 4% of purchased equip cost (B) 6,050 Handling, erection 50% of purchased equip cost (B) 75,625 Electrical 8% of purchased equip cost (B) 12,100 Piping 1% of purchased equip cost (B) 1,513 Insulation 7% of purchased equip cost (B) 10,588 Painting 4% of purchased equip cost (B) 6,050 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 111,925 Total Direct Capital Cost 263,175 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 15,125 Construction, field exp. 20% of purchased equip cost (B) 30,250 Construction fee 10% of purchased equip cost (B) 15,125 Startup 1% of purchased equip cost (B) 1,513 Tests 1% of purchased equip cost (B) 1,513 Contingencies 3% of purchased equip cost (B) 4,538 Total Indirect Capital Costs 45% 68,063 Total Capital Investment (TCI) 331,238 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 331,238 Total Annualized Capital Costs 31,266 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity 0.047 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity 75,605 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 160,123 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 3,312 Insurance (1% total capital costs) 1% of total capital costs (TCI) 3,312 Administration (2% total capital costs) 2% of total capital costs (TCI) 6,625 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 95,227 Total Annual Cost (Annualized Capital Cost + Operating Cost) 255,349 Pollutant Removed (tons/yr) B 91 Cost per ton of NOx Removed 2,817 LNB + FGR for residual oil fired unit(feb 13-05).xlsFGR Lo(c) 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FLUE GAS RECIRCULATION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 224 kw-hr 1,611,360 75,605 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 48,000 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.336 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 211.50 Emission Reduction T/yr 91 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 46,623 5 0.55 0.9 55.1 OAQPS Cost Cont Manual 5th ed - Eq 3.37 brake horse power kw Fan motor 300 224 LNB + FGR for residual oil fired unit(feb 13-05).xlsFGR Lo(c) 6 of 8

BART ANALYSIS 2004 FLUE GAS RECIRCULATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) The cost of the fan + duct 250,000 Instrumentation 10% of control device cost (A) 25,000 IN Sales Taxes 6.0% of control device cost (A) 15,000 Freight 5% of control device cost (A) 12,500 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 302,500 Installation Foundations & supports 4% of purchased equip cost (B) 12,100 Handling, erection 50% of purchased equip cost (B) 151,250 Electrical 8% of purchased equip cost (B) 24,200 Piping 1% of purchased equip cost (B) 3,025 Insulation 7% of purchased equip cost (B) 21,175 Painting 4% of purchased equip cost (B) 12,100 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 223,850 Total Direct Capital Cost 526,350 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,250 Construction, field exp. 20% of purchased equip cost (B) 60,500 Construction fee 10% of purchased equip cost (B) 30,250 Startup 1% of purchased equip cost (B) 3,025 Tests 1% of purchased equip cost (B) 3,025 Contingencies 3% of purchased equip cost (B) 9,075 Total Indirect Capital Costs 45% 136,125 Total Capital Investment (TCI) 662,475 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 662,475 Total Annualized Capital Costs 62,533 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity 0.047 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity 75,605 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 160,123 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 6,625 Insurance (1% total capital costs) 1% of total capital costs (TCI) 6,625 Administration (2% total capital costs) 2% of total capital costs (TCI) 13,250 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 139,743 Total Annual Cost (Annualized Capital Cost + Operating Cost) 299,865 Pollutant Removed (tons/yr) B 91 Cost per ton of NOx Removed 3,308 LNB + FGR for residual oil fired unit(feb 13-05).xlsFGR Hi(c) 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FLUE GAS RECIRCULATION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 224 kw-hr 1,611,360 75,605 $/kw-hr, 224 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 48,000 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.336 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 211.50 Emission Reduction T/yr 91 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 46,623 5 0.55 0.9 55.1 OAQPS Cost Cont Manual 5th ed - Eq 3.37 brake horse power kw Fan motor 300 224 LNB + FGR for residual oil fired unit(feb 13-05).xlsFGR Hi(c) 8 of 8

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity 93,071 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,617 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 126,713 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 254,534 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 341,450 Pollutant Removed (tons/yr) 91 Cost per ton of NOx Removed 3,767 LNB + SNCR for residual oil (Feb 13-05).xls SNCR Lo(e)-Lo(c) 1 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 275.5 kw-hr 1,983,610 93,071 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 5,899,762 1,617 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 170.7 lb/hr 1,229,117 126,713 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 211.50 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 91 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 5 0.55 0.9 275.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 275.5 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for residual oil (Feb 13-05).xls SNCR Lo(e)-Lo(c) 2 of 12

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity 93,071 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,617 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 126,713 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 254,534 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 413,131 Pollutant Removed (tons/yr) 91 Cost per ton of NOx Removed 4,558 LNB + SNCR for residual oil (Feb 13-05).xls SNCR Lo(e)-Hi(c) 3 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 275.5 kw-hr 1,983,610 93,071 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 5,899,762 1,617 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 170.7 lb/hr 1,229,117 126,713 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 211.50 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 91 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 5 0.55 0.9 275.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 275.5 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for residual oil (Feb 13-05).xls SNCR Lo(e)-Hi(c) 4 of 12

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity 93,071 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,617 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 126,713 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 254,534 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 341,450 Pollutant Removed (tons/yr) 151 Cost per ton of NOx Removed 2,260 LNB + SNCR for residual oil (Feb 13-05).xls SNCR Hi(e)-Lo(c) 5 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 275.5 kw-hr 1,983,610 93,071 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 5,899,762 1,617 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 170.7 lb/hr 1,229,117 126,713 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 151.07 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 151 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 5 0.55 0.9 275.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 275.5 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for residual oil (Feb 13-05).xls SNCR Hi(e)-Lo(c) 6 of 12

BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity 93,071 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,617 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.10 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity 126,713 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 254,534 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 413,131 Pollutant Removed (tons/yr) 151 Cost per ton of NOx Removed 2,735 LNB + SNCR for residual oil (Feb 13-05).xls SNCR Hi(e)-Hi(c) 7 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 275.5 kw-hr 1,983,610 93,071 $/kw-hr, 276 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 5,899,762 1,617 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.10 Lb 170.7 lb/hr 1,229,117 126,713 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0%of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 151.07 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 151 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 5 0.55 0.9 275.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 275.5 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.49 lb/gal LNB + SNCR for residual oil (Feb 13-05).xls SNCR Hi(e)-Hi(c) 8 of 12

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 210,000 Instrumentation 10% of control device cost (A) 21,000 IN Sales Taxes 6.0% of control device cost (A) 12,600 Freight 5% of control device cost (A) 10,500 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 254,100 Installation Foundations & supports 4% of purchased equip cost (B) 10,164 Handling, erection 50% of purchased equip cost (B) 127,050 Electrical 8% of purchased equip cost (B) 20,328 Piping 1% of purchased equip cost (B) 2,541 Insulation 7% of purchased equip cost (B) 17,787 Painting 4% of purchased equip cost (B) 10,164 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 188,034 Total Direct Capital Cost 442,134 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 25,410 Construction, field exp. 20% of purchased equip cost (B) 50,820 Construction fee 10% of purchased equip cost (B) 25,410 Startup 1% of purchased equip cost (B) 2,541 Tests 1% of purchased equip cost (B) 2,541 Contingencies 3% of purchased equip cost (B) 7,623 Total Indirect Capital Costs 45% 114,345 Total Capital Investment (TCI) 556,479 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 556,479 Total Annualized Capital Costs 52,528 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,565 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,565 Administration (2% total capital costs) 2% of total capital costs (TCI) 11,130 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 125,498 Total Annual Cost (Annualized Capital Cost + Operating Cost) 210,015 Pollutant Removed (tons/yr) 121 Cost per ton of NOx Removed 1,738 1 LNB + SNCR for residual oil (Feb 13-05).xls LNB Lo(c) 9 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 43,200 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,171 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.336 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 181.29 Emission Reduction T/yr 121 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + SNCR for residual oil (Feb 13-05).xls LNB Lo(c) 10 of 12

BART ANALYSIS 2004 LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 1,037,458 Instrumentation 10% of control device cost (A) 103,746 IN Sales Taxes 6.0% of control device cost (A) 62,248 Freight 5% of control device cost (A) 51,873 Auxiliary equipment (not included in CD cost) - of control device cost (A) - See Notes 0 Purchased Equipment Total (B) 18% 1,255,325 Installation Foundations & supports 4% of purchased equip cost (B) 50,213 Handling, erection 50% of purchased equip cost (B) 627,662 Electrical 8% of purchased equip cost (B) 100,426 Piping 1% of purchased equip cost (B) 12,553 Insulation 7% of purchased equip cost (B) 87,873 Painting 4% of purchased equip cost (B) 50,213 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 928,940 Total Direct Capital Cost 2,184,265 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 125,532 Construction, field exp. 20% of purchased equip cost (B) 251,065 Construction fee 10% of purchased equip cost (B) 125,532 Startup 1% of purchased equip cost (B) 12,553 Tests 1% of purchased equip cost (B) 12,553 Contingencies 3% of purchased equip cost (B) 37,660 Total Indirect Capital Costs 45% 564,896 Total Capital Investment (TCI) 2,749,161 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 2,749,161 Total Annualized Capital Costs 259,501 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 84,518 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,492 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,492 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,983 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 420,178 Total Annual Cost (Annualized Capital Cost + Operating Cost) 504,696 Pollutant Removed (tons/yr) 121 Cost per ton of NOx Removed 4,176 1 LNB + SNCR for residual oil (Feb 13-05).xls LNB Hi(c) 11 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 LOW NOX BURNER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0 Mscf 100 Mscfm 43,200 0 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,171 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.336 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 40% 181.29 Emission Reduction T/yr 121 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 LNB + SNCR for residual oil (Feb 13-05).xls LNB Hi(c) 12 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% -391,613 Total Annualized Capital Costs -36,966 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,103,950 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 11,391 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,115,341 Pollutant Removed (tons/yr) 212 Cost per ton of NOx Removed 5,273 SCR residual oil l(feb 13-05).xlsSCR Lo(e)-Lo(c) 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,173 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 90.64 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 212 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR residual oil l(feb 13-05).xlsSCR Lo(e)-Lo(c) 2 of 8

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,269,743 Total Annualized Capital Costs 497,426 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,103,950 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 772,238 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,876,188 Pollutant Removed (tons/yr) 212 Cost per ton of NOx Removed 8,871 SCR residual oil l(feb 13-05).xlsSCR Lo(e)-Hi(c) 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,173 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 90.64 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 212 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR residual oil l(feb 13-05).xlsSCR Lo(e)-Hi(c) 4 of 8

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% -391,613 Total Annualized Capital Costs -36,966 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,103,950 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 11,391 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,115,341 Pollutant Removed (tons/yr) 272 Cost per ton of NOx Removed 4,102 SCR residual oil l(feb 13-05).xlsSCR Hi(e)-Lo(c) 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,173 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 30.21 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 272 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR residual oil l(feb 13-05).xlsSCR Hi(e)-Lo(c) 6 of 8

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 1,163,673 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,269,743 Total Annualized Capital Costs 497,426 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity 390,852 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 57.7 ton/yr 1,463 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity 643,618 Replacement Parts NA - Total Annual Direct Operating Costs 1,103,950 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 772,238 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,876,188 Pollutant Removed (tons/yr) 272 Cost per ton of NOx Removed 6,900 SCR residual oil l(feb 13-05).xlsSCR Hi(e)-Hi(c) 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 115.3 2 57.7 Amount Required 6589.0 ft 3 Catalyst Cost 1,163,673 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 1,163,673 Annualized Cost 643,618 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 1,163,673 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 1157.0 kw-hr 8,330,173 390,852 $/kw-hr, 1,157 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 57.7 ton/yr 58 1,463 $/Ton, 57.7 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 6589.0 ft 3 2 643,618 $/ft3, 6,589.0 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 30.21 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 272 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 11.4 0.55 0.9 1157.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 1157.0 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 429,374 Vol #2 6589.0 ft3 SCR residual oil l(feb 13-05).xlsSCR Hi(e)-Hi(c) 8 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,475 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,797 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 106,066 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 331,470 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 418,386 Pollutant Removed (tons/yr) 91 Cost per ton of NOx Removed 4,616 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for residual oil (Feb 13,05).xls SNCR Lo(e)-Lo(c) 1 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 4,059,568 190,475 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 6,555,291 1,797 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 170.7 lb/hr 1,229,117 106,066 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 211.50 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 91 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for residual oil (Feb 13,05).xls SNCR Lo(e)-Lo(c) 2 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,475 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,797 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 106,066 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 331,470 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 490,067 Pollutant Removed (tons/yr) 91 Cost per ton of NOx Removed 5,407 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for residual oil (Feb 13,05).xls SNCR Lo(e)-Hi(c) 3 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 4,059,568 190,475 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 6,555,291 1,797 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 170.7 lb/hr 1,229,117 106,066 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 30% 211.50 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 91 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for residual oil (Feb 13,05).xls SNCR Lo(e)-Hi(c) 4 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 275,119 Instrumentation 1% of control device cost (A) 2,751 IN Sales Taxes 6.0% of control device cost (A) 16,507 Freight 5% of control device cost (A) 13,756 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 308,134 Installation Foundations & supports 8% of purchased equip cost (B) 24,651 Handling, erection 14% of purchased equip cost (B) 43,139 Electrical 4% of purchased equip cost (B) 12,325 Piping 4% of purchased equip cost (B) 12,325 Insulation 1% of purchased equip cost (B) 3,081 Painting 1% of purchased equip cost (B) 3,081 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 98,603 Total Direct Capital Cost 406,736 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 30,813 Construction, field exp. 5% of purchased equip cost (B) 15,407 Construction fee 10% of purchased equip cost (B) 30,813 Startup 2% of purchased equip cost (B) 6,163 Tests 1% of purchased equip cost (B) 3,081 Contingencies 3% of purchased equip cost (B) 9,244 Total Indirect Capital Costs 31% 95,521 Total Capital Investment (TCI) 502,258 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 502,258 Total Annualized Capital Costs 47,410 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,475 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,797 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 106,066 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 331,470 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 5,023 Insurance (1% total capital costs) 1% of total capital costs (TCI) 5,023 Administration (2% total capital costs) 2% of total capital costs (TCI) 10,045 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 86,916 Total Annual Cost (Annualized Capital Cost + Operating Cost) 418,386 Pollutant Removed (tons/yr) 151 Cost per ton of NOx Removed 2,769 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for residual oil (Feb 13,05).xls SNCR Hi(e)-Lo(c) 5 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 4,059,568 190,475 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 6,555,291 1,797 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 170.7 lb/hr 1,229,117 106,066 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 151.07 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 151 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for residual oil (Feb 13,05).xls SNCR Hi(e)-Lo(c) 6 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) SNCR equipment + duct + grate bays + blower 567,280 Instrumentation 1% of control device cost (A) 5,673 IN Sales Taxes 6.0% of control device cost (A) 34,037 Freight 5% of control device cost (A) 28,364 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 12.0% 635,354 Installation Foundations & supports 8% of purchased equip cost (B) 50,828 Handling, erection 14% of purchased equip cost (B) 88,950 Electrical 4% of purchased equip cost (B) 25,414 Piping 4% of purchased equip cost (B) 25,414 Insulation 1% of purchased equip cost (B) 6,354 Painting 1% of purchased equip cost (B) 6,354 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate sections Installation Total 32% 203,313 Total Direct Capital Cost 838,667 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 63,535 Construction, field exp. 5% of purchased equip cost (B) 31,768 Construction fee 10% of purchased equip cost (B) 63,535 Startup 2% of purchased equip cost (B) 12,707 Tests 1% of purchased equip cost (B) 6,354 Contingencies 3% of purchased equip cost (B) 19,061 Total Indirect Capital Costs 31% 196,960 Total Capital Investment (TCI) 1,035,627 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 1,035,627 Total Annualized Capital Costs 97,756 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity 190,475 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity 772 Compressed Air 0.27 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity 1,797 Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) 0.09 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity 106,066 Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 331,470 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,356 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,356 Administration (2% total capital costs) 2% of total capital costs (TCI) 20,713 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 158,597 Total Annual Cost (Annualized Capital Cost + Operating Cost) 490,067 Pollutant Removed (tons/yr) 151 Cost per ton of NOx Removed 3,244 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation SNCR for residual oil (Feb 13,05).xls SNCR Hi(e)-Hi(c) 7 of 8

BART ANLYSIS 2004 SELECTIVE NON-CATALYTIC REDUCTION Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 507.4 kw-hr 4,059,568 190,475 $/kw-hr, 507 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 8 gpm 3,456 772 $/Mgal, 8.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 13.7 scfm 6,555,291 1,797 $/Mscf, 13.7 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 170.7 lb/hr 1,229,117 106,066 $/Lb, 170.7 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hrNA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 50% 151.07 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 151 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.30 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 75.5 lb/hr NOx 0.370 lb NH3/lb NOx 31.4 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 2.260 lb Urea Sol'n/lb NOx 170.7 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 13.7 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal SNCR for residual oil (Feb 13,05).xls SNCR Hi(e)-Hi(c) 8 of 8

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 226.6 Cost per ton of NOx Removed 1,220 1 ULNB + SCR residual oil (Feb 13-05).xlsULNB Lo(e) 1 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.34 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 75% 75.54 Emission Reduction T/yr 226.61 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB + SCR residual oil (Feb 13-05).xlsULNB Lo(e) 2 of 12

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 256.8 Cost per ton of NOx Removed 1,077 1 ULNB + SCR residual oil (Feb 13-05).xlsULNB Hi(e) 3 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.34 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 85% 45.32 Emission Reduction T/yr 256.82 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB + SCR residual oil (Feb 13-05).xlsULNB Hi(e) 4 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 631,775 Capital Recovery Costs, 20 years, Interest Rate, 7% 140,285 Total Annualized Capital Costs 13,242 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity 212,199 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 31.3 ton/yr 794 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity 349,429 Replacement Parts NA - Total Annual Direct Operating Costs 630,440 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 61,599 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 692,039 Pollutant Removed (tons/yr) 212 Cost per ton of NOx Removed 3,272 ULNB + SCR residual oil (Feb 13-05).xlsSCR Lo(e)-Lo(c) 5 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 62.6 2 31.3 Amount Required 3577.3 ft 3 Catalyst Cost 631,775 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 631,775 Annualized Cost 349,429 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 631,775 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 628.1 kw-hr 4,522,571 212,199 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 31.3 ton/yr 31 794 $/Ton, 31.3 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 3577.3 ft 3 2 349,429 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 90.64 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 212 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 11.4 0.55 0.9 628.1 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 628.1 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 233,113 Vol #2 3577.3 ft3 ULNB + SCR residual oil (Feb 13-05).xlsSCR Lo(e)-Lo(c) 6 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 631,775 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,801,641 Total Annualized Capital Costs 547,634 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity 212,199 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 31.3 ton/yr 794 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity 349,429 Replacement Parts NA - Total Annual Direct Operating Costs 630,440 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 822,445 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,452,885 Pollutant Removed (tons/yr) 212 Cost per ton of NOx Removed 6,869 ULNB + SCR residual oil (Feb 13-05).xlsSCR Lo(e)-Hi(c) 7 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 62.6 2 31.3 Amount Required 3577.3 ft 3 Catalyst Cost 631,775 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 631,775 Annualized Cost 349,429 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 631,775 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 628.1 kw-hr 4,522,571 212,199 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 31.3 ton/yr 31 794 $/Ton, 31.3 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 3577.3 ft 3 2 349,429 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 70% 90.64 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 212 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 11.4 0.55 0.9 628.1 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 628.1 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 233,113 Vol #2 3577.3 ft3 ULNB + SCR residual oil (Feb 13-05).xlsSCR Lo(e)-Hi(c) 8 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 391,451 Instrumentation 10% of control device cost (A) 39,145 IN Sales Taxes 6.0% of control device cost (A) 23,487 Freight 5% of control device cost (A) 19,573 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 473,656 Installation Foundations & supports 8% of purchased equip cost (B) 37,892 Handling, erection 14% of purchased equip cost (B) 66,312 Electrical 4% of purchased equip cost (B) 18,946 Piping 4% of purchased equip cost (B) 18,946 Insulation 1% of purchased equip cost (B) 4,737 Painting 1% of purchased equip cost (B) 4,737 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 151,570 Total Direct Capital Cost 625,226 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 47,366 Construction, field exp. 5% of purchased equip cost (B) 23,683 Construction fee 10% of purchased equip cost (B) 47,366 Startup 2% of purchased equip cost (B) 9,473 Tests 1% of purchased equip cost (B) 4,737 Contingencies 3% of purchased equip cost (B) 14,210 Total Indirect Capital Costs 31% 146,833 Total Capital Investment (TCI) 772,060 Replacement Parts Cost & 631,775 Capital Recovery Costs, 20 years, Interest Rate, 7% 140,285 Total Annualized Capital Costs 13,242 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity 212,199 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 31.3 ton/yr 794 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity 349,429 Replacement Parts NA - Total Annual Direct Operating Costs 630,440 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 7,721 Insurance (1% total capital costs) 1% of total capital costs (TCI) 7,721 Administration (2% total capital costs) 2% of total capital costs (TCI) 15,441 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 61,599 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 692,039 Pollutant Removed (tons/yr) 272 Cost per ton of NOx Removed 2,545 ULNB + SCR residual oil (Feb 13-05).xlsSCR Hi(e)-Lo(c) 9 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 62.6 2 31.3 Amount Required 3577.3 ft 3 Catalyst Cost 631,775 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 631,775 Annualized Cost 349,429 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 631,775 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 628.1 kw-hr 4,522,571 212,199 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 31.3 ton/yr 31 794 $/Ton, 31.3 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 3577.3 ft 3 2 349,429 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 30.21 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 272 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 11.4 0.55 0.9 628.1 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 628.1 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 233,113 Vol #2 3577.3 ft3 ULNB + SCR residual oil (Feb 13-05).xlsSCR Hi(e)-Lo(c) 10 of 12

BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 3,261,885 Instrumentation 10% of control device cost (A) 326,188 IN Sales Taxes 6.0% of control device cost (A) 195,713 Freight 5% of control device cost (A) 163,094 Auxiliary equipment (not included in CD cost) 0% of control device cost (A) 0 Purchased Equipment Total (B) 21.0% 3,946,881 Installation Foundations & supports 8% of purchased equip cost (B) 315,750 Handling, erection 14% of purchased equip cost (B) 552,563 Electrical 4% of purchased equip cost (B) 157,875 Piping 4% of purchased equip cost (B) 157,875 Insulation 1% of purchased equip cost (B) 39,469 Painting 1% of purchased equip cost (B) 39,469 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 32% 1,263,002 Total Direct Capital Cost 5,209,883 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 394,688 Construction, field exp. 5% of purchased equip cost (B) 197,344 Construction fee 10% of purchased equip cost (B) 394,688 Startup 2% of purchased equip cost (B) 78,938 Tests 1% of purchased equip cost (B) 39,469 Contingencies 3% of purchased equip cost (B) 118,406 Total Indirect Capital Costs 31% 1,223,533 Total Capital Investment (TCI) 6,433,416 Replacement Parts Cost & 631,775 Capital Recovery Costs, 20 years, Interest Rate, 7% 5,801,641 Total Annualized Capital Costs 547,634 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 1,713 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 7,995 Maintenance Materials 100% of maint labor costs 7,995 Electricity 0.05 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity 212,199 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) 411.17 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia 38,893 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal 25.38 $/Ton, 31.3 ton/yr 794 Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst 159.11 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity 349,429 Replacement Parts NA - Total Annual Direct Operating Costs 630,440 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 17,475 Property tax (1% total capital costs) 1% of total capital costs (TCI) 64,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 64,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 128,668 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 822,445 Total Annual Cost (Annualized Capital Cost + Operating Cost) (SCR) 1,452,885 Pollutant Removed (tons/yr) 272 Cost per ton of NOx Removed 5,343 ULNB + SCR residual oil (Feb 13-05).xlsSCR Hi(e)-Hi(c) 11 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 SELECTIVE CATALYTIC REDUCTION Catalyst Replacement Cost Catalyst Life 2 years Catalyst Disposal Amount in Tons/yr at 35 lb/ft 3 Amount Yrs Service T/yr Waste Catalyst cost per unit 159.11 $/ft 3 62.6 2 31.3 Amount Required 3577.3 ft 3 Catalyst Cost 631,775 Cost adjusted for freight & sales tax 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Total Installed Cost 631,775 Annualized Cost 349,429 Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 631,775 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 7,995 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 628.1 kw-hr 4,522,571 212,199 $/kw-hr, 628 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 411.17 Ton 28.7 lb/hr 189,181 38,893 $/Ton, 28.7 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25.38 Ton 31.3 ton/yr 31 794 $/Ton, 31.3 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 159.11 ft 3 3577.3 ft 3 2 349,429 $/ft3, 3,577.3 ft3, 2, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 0 $/$/bag, 0.0 bags, 2, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.34 lb/mmbtu 250 MMBtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 30.21 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 272 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 11.4 0.55 0.9 628.1 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.04 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 628.1 Ammonia 68.0 lb/hr NOx 0.370 lb NH3/lb NOx 28.7 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 75.5 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 112.0 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 233,113 Vol #2 3577.3 ft3 ULNB + SCR residual oil (Feb 13-05).xlsSCR Hi(e)-Hi(c) 12 of 12

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 226.6 Cost per ton of NOx Removed 1,220 1 ULNB for residual oil (Feb 13-05).xlsULNB Lo(e) 1 of 4

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.34 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 75% 75.54 Emission Reduction T/yr 226.61 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB for residual oil (Feb 13-05).xlsULNB Lo(e) 2 of 4

BART ANALYSIS 2004 ULTRA LOW NOX BURNER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 320,602 Instrumentation 10% of control device cost (A) 32,060 IN Sales Taxes 6.0% of control device cost (A) 19,236 Freight 5% of control device cost (A) 16,030 Auxiliary equipment (not included in CD cost) - of control device cost (A) 55,000 Purchased Equipment Total (B) 21% 442,929 Installation Foundations & supports 4% of purchased equip cost (B) 17,717 Handling, erection 50% of purchased equip cost (B) 221,464 Electrical 8% of purchased equip cost (B) 35,434 Piping 1% of purchased equip cost (B) 4,429 Insulation 7% of purchased equip cost (B) 31,005 Painting 4% of purchased equip cost (B) 17,717 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 74% 327,767 Total Direct Capital Cost 770,696 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 44,293 Construction, field exp. 20% of purchased equip cost (B) 88,586 Construction fee 10% of purchased equip cost (B) 44,293 Startup 1% of purchased equip cost (B) 4,429 Tests 1% of purchased equip cost (B) 4,429 Contingencies 3% of purchased equip cost (B) 13,288 Total Indirect Capital Costs 45% 199,318 Total Capital Investment (TCI) 970,014 Replacement Parts Cost & 0 Capital Recovery Costs, 20 years, Interest Rate, 7% 970,014 Total Annualized Capital Costs 91,562 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of oper labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maint labor costs 15,990 Electricity NA - Natural Gas (Fuel) NA - Water NA - Compressed Air 0.25 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity 10,964 Reagent #1(Caustic) NA - Reagent #2 NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 95,482 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 50,711 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,700 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,700 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,400 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cost 181,074 Total Annual Cost (Annualized Capital Cost + Operating Cost) 276,556 Pollutant Removed (tons/yr) 256.8 Cost per ton of NOx Removed 1,077 1 ULNB for residual oil (Feb 13-05).xlsULNB Hi(e) 3 of 4

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ULTRA LOW NOX BURNER Operating Cost Calculations Annual hours of operation: 8,000 Utilization rate: 90% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA 15% of Operator Costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.046 kw-hr 0.0 kw-hr 0 0 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.2 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 100 Mscfm 43,200 10,964 $/Mscf, 100.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, Ammonia Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 0 Ton 0.857 ton/hr 6,857 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.336 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.34 lb/mmbtu 250 mmbtu/hr NA 302 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 85% 45.32 Emission Reduction T/yr 256.82 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 ULNB for residual oil (Feb 13-05).xlsULNB Hi(e) 4 of 4

PM Pulverized Coal

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 1,076,949 Instrumentation 10% of control device cost (A) 107,695 IN Sales Taxes 6% of control device cost (A) 64,617 Freight 5% of control device cost (A) 53,847 Purchased Equipment Total (B) 21% 1,303,108 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 52,124 Handling & erection 50% of purchased equip cost (B) 651,554 Electrical 8% of purchased equip cost (B) 104,249 Piping 1% of purchased equip cost (B) 13,031 Insulation for ductwork 2% of purchased equip cost (B) 26,062 Painting 2% of purchased equip cost (B) 26,062 Direct Installation Costs 873,082 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 2,176,190 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 260,622 Construction & field expenses 20% of purchased equip cost (B) 260,622 Constractor fees 10% of purchased equip cost (B) 130,311 Start-up 1% of purchased equip cost (B) 13,031 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 26,062 Contingencies 3% of purchased equip cost (B) 39,093 Total Indirect Capital Costs 57% 729,740 Total Capital Investment (TCI) = DC + IC 2,905,931 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 19,697 Maintenance Materials 1% of purchased equipment costs 13,031 Utilities Electricity 0.05 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity 181,795 Water NA - Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 104,077 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 352,407 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 35,398 Administration (2% total capital costs) 2% of total capital costs (TCI) 58,119 Property tax (1% total capital costs) 1% of total capital costs (TCI) 29,059 Insurance (1% total capital costs) 1% of total capital costs (TCI) 29,059 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 274,299 Total Indirect Operating Costs 425,935 Total Annual Cost (Annualized Capital Cost + Operating Cost) 778,342 Pollutant Removed (tons/yr) B 4,556.3 Cost per ton of PM Removed 171 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 76,134 ft 2 collector area 8,927 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 538 kw-hr 3,874,577 181,795 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.570 ton/hr 4,101 104,077 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost factor Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 506.3 Currently assumes 90%. Emission Reduction T/yr 4556.3 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 76,134 147.7 2 4 151.7 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 48503 ft2 Flow #1 159588 acfm Flow #2 250,500 acfm Area #2 76133.6 ft2 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 14,000,334 Instrumentation 10% of control device cost (A) 1,400,033 IN Sales Taxes 6% of control device cost (A) 840,020 Freight 5% of control device cost (A) 700,017 Purchased Equipment Total (B) 21% 16,940,404 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 677,616 Handling & erection 50% of purchased equip cost (B) 8,470,202 Electrical 8% of purchased equip cost (B) 1,355,232 Piping 1% of purchased equip cost (B) 169,404 Insulation for ductwork 2% of purchased equip cost (B) 338,808 Painting 2% of purchased equip cost (B) 338,808 Direct Installation Costs 11,350,070 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 28,290,474 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 3,388,081 Construction & field expenses 20% of purchased equip cost (B) 3,388,081 Constractor fees 10% of purchased equip cost (B) 1,694,040 Start-up 1% of purchased equip cost (B) 169,404 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 338,808 Contingencies 3% of purchased equip cost (B) 508,212 Total Indirect Capital Costs 57% 9,486,626 Total Capital Investment (TCI) = DC + IC 37,777,100 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 148,931 Maintenance Materials 1% of purchased equipment costs 169,404 Utilities Electricity 0.05 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity 181,795 Water NA - Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 104,077 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 638,014 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 206,762 Administration (2% total capital costs) 2% of total capital costs (TCI) 755,542 Property tax (1% total capital costs) 1% of total capital costs (TCI) 377,771 Insurance (1% total capital costs) 1% of total capital costs (TCI) 377,771 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 3,565,891 Total Indirect Operating Costs 5,283,737 Total Annual Cost (Annualized Capital Cost + Operating Cost) 5,921,751 Pollutant Removed (tons/yr) B 4,556.3 Cost per ton of PM Removed 1,300 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 76,134 ft 2 collector area 8,927 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 538 kw-hr 3,874,577 181,795 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.570 ton/hr 4,101 104,077 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 506.3 Currently assumes 90%. Emission Reduction T/yr 4556.3 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 76,134 147.7 2 4 151.7 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 250,500 acfm 76133.6 ft2 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 1,076,949 Instrumentation 10% of control device cost (A) 107,695 IN Sales Taxes 6% of control device cost (A) 64,617 Freight 5% of control device cost (A) 53,847 Purchased Equipment Total (B) 21% 1,303,108 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 52,124 Handling & erection 50% of purchased equip cost (B) 651,554 Electrical 8% of purchased equip cost (B) 104,249 Piping 1% of purchased equip cost (B) 13,031 Insulation for ductwork 2% of purchased equip cost (B) 26,062 Painting 2% of purchased equip cost (B) 26,062 Direct Installation Costs 873,082 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 2,176,190 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 260,622 Construction & field expenses 20% of purchased equip cost (B) 260,622 Constractor fees 10% of purchased equip cost (B) 130,311 Start-up 1% of purchased equip cost (B) 13,031 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 26,062 Contingencies 3% of purchased equip cost (B) 39,093 Total Indirect Capital Costs 57% 729,740 Total Capital Investment (TCI) = DC + IC 2,905,931 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 19,697 Maintenance Materials 1% of purchased equipment costs 13,031 Utilities Electricity 0.05 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity 181,795 Water NA - Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 115,629 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 363,959 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 35,398 Administration (2% total capital costs) 2% of total capital costs (TCI) 58,119 Property tax (1% total capital costs) 1% of total capital costs (TCI) 29,059 Insurance (1% total capital costs) 1% of total capital costs (TCI) 29,059 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 274,299 Total Indirect Operating Costs 425,935 Total Annual Cost (Annualized Capital Cost + Operating Cost) 789,894 Pollutant Removed (tons/yr) B 5,062.0 Cost per ton of PM Removed 156 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 76,134 ft 2 collector area 8,927 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 538 kw-hr 3,874,577 181,795 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.633 ton/hr 4,556 115,629 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.5 Currently assumes 99.99%. Emission Reduction T/yr 5062.0 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 76,134 147.7 2 4 151.7 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 250,500 acfm 76133.6 ft2 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 14,000,334 Instrumentation 10% of control device cost (A) 1,400,033 IN Sales Taxes 6% of control device cost (A) 840,020 Freight 5% of control device cost (A) 700,017 Purchased Equipment Total (B) 21% 16,940,404 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 677,616 Handling & erection 50% of purchased equip cost (B) 8,470,202 Electrical 8% of purchased equip cost (B) 1,355,232 Piping 1% of purchased equip cost (B) 169,404 Insulation for ductwork 2% of purchased equip cost (B) 338,808 Painting 2% of purchased equip cost (B) 338,808 Direct Installation Costs 11,350,070 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 28,290,474 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 3,388,081 Construction & field expenses 20% of purchased equip cost (B) 3,388,081 Constractor fees 10% of purchased equip cost (B) 1,694,040 Start-up 1% of purchased equip cost (B) 169,404 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 338,808 Contingencies 3% of purchased equip cost (B) 508,212 Total Indirect Capital Costs 57% 9,486,626 Total Capital Investment (TCI) = DC + IC 37,777,100 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 148,931 Maintenance Materials 1% of purchased equipment costs 169,404 Utilities Electricity 0.05 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity 181,795 Water NA - Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 115,629 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 649,566 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 206,762 Administration (2% total capital costs) 2% of total capital costs (TCI) 755,542 Property tax (1% total capital costs) 1% of total capital costs (TCI) 377,771 Insurance (1% total capital costs) 1% of total capital costs (TCI) 377,771 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 3,565,891 Total Indirect Operating Costs 5,283,737 Total Annual Cost (Annualized Capital Cost + Operating Cost) 5,933,304 Pollutant Removed (tons/yr) B 5,062.0 Cost per ton of PM Removed 1,172 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 76,134 ft 2 collector area 8,927 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 538 kw-hr 3,874,577 181,795 $/kw-hr, 538.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.633 ton/hr 4,556 115,629 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.5 Currently assumes 99.99%. Emission Reduction T/yr 5062.0 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 76,134 147.7 2 4 151.7 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 250,500 acfm 76133.6 ft2 PM Dry ESP Pulverized Coal (Feb 13-05).xlsDry ESP Hi(e)-Hi(c) Page 8 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 660,922 Instrumentation 10% of control device cost (A) 66,092 IN Sales Taxes 6% of control device cost (A) 39,655 Freight 5% of control device cost (A) 33,046 Purchased Equipment Total (B) 18% 799,716 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 31,989 Handling & erection 50% of purchased equip cost (B) 399,858 Electrical 8% of purchased equip cost (B) 63,977 Piping 1% of purchased equip cost (B) 7,997 Insulation for ductwork 7% of purchased equip cost (B) 55,980 Painting 4% of purchased equip cost (B) 31,989 Installation Total 74% 591,790 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 1,391,505 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 79,972 Construction and field expense 20% of purchased equip cost (B) 159,943 Contractor fees 10% of purchased equip cost (B) 79,972 Startup 1% of purchased equip cost (B) 7,997 Performance test 1% of purchased equip cost (B) 7,997 Contingencies 3% of purchased equip cost (B) 23,991 Total Indirect Capital Costs 45% 359,872 Total Capital Investment (TCI) = DC + IC 1,751,377 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity 1,260,219 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 101,690 Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 109,859 Total Annual Direct Operating Costs (DC) 1,847,591 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 35,028 Property tax (1% total capital costs) 1% of total capital costs (TCI) 17,514 Insurance (1% total capital costs) 1% of total capital costs (TCI) 17,514 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 165,318 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 286,083 Total Annual Cost (Annualized Capital Cost + Operating Cost) 2,133,675 Pollutant Removed (tons/yr) 4,809 Cost per ton of PM Removed 444 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseLo(e)Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 6869.98476 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 3730 kw-hr 26,858,892 1,260,219 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 858.75 Mscfm 370,979 101,690 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.601 ton/hr 4,328 109,859 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5063 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 95.00% 253.1 Currently assumes 95%. Emission Reduction T/yr 4,809 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 6 0.65 3730.4 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseLo(e)Lo(c) Page 2 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 8,261,525 Instrumentation 10% of control device cost (A) 826,152 IN Sales Taxes 6% of control device cost (A) 495,691 Freight 5% of control device cost (A) 413,076 Purchased Equipment Total (B) 18% 9,996,445 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 399,858 Handling & erection 50% of purchased equip cost (B) 4,998,222 Electrical 8% of purchased equip cost (B) 799,716 Piping 1% of purchased equip cost (B) 99,964 Insulation for ductwork 7% of purchased equip cost (B) 699,751 Painting 4% of purchased equip cost (B) 399,858 Installation Total 74% 7,397,369 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 17,393,814 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 999,644 Construction and field expense 20% of purchased equip cost (B) 1,999,289 Contractor fees 10% of purchased equip cost (B) 999,644 Startup 1% of purchased equip cost (B) 99,964 Performance test 1% of purchased equip cost (B) 99,964 Contingencies 3% of purchased equip cost (B) 299,893 Total Indirect Capital Costs 45% 4,498,400 Total Capital Investment (TCI) = DC + IC 21,892,214 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity 1,260,219 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 101,690 Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 109,859 Total Annual Direct Operating Costs (DC) 1,847,591 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 437,844 Property tax (1% total capital costs) 1% of total capital costs (TCI) 218,922 Insurance (1% total capital costs) 1% of total capital costs (TCI) 218,922 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 2,066,470 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 2,992,869 Total Annual Cost (Annualized Capital Cost + Operating Cost) 4,840,461 Pollutant Removed (tons/yr) 4,809 Cost per ton of PM Removed 1,006 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseLo(e)Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 6869.98476 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 3730 kw-hr 26,858,892 1,260,219 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 858.75 Mscfm 370,979 101,690 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.601 ton/hr 4,328 109,859 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5063 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 95.00% 253.1 Currently assumes 95%. Emission Reduction T/yr 4,809 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 6 0.65 3730.4 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseLo(e)Hi(c) Page 4 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 660,922 Instrumentation 10% of control device cost (A) 66,092 IN Sales Taxes 6% of control device cost (A) 39,655 Freight 5% of control device cost (A) 33,046 Purchased Equipment Total (B) 18% 799,716 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 31,989 Handling & erection 50% of purchased equip cost (B) 399,858 Electrical 8% of purchased equip cost (B) 63,977 Piping 1% of purchased equip cost (B) 7,997 Insulation for ductwork 7% of purchased equip cost (B) 55,980 Painting 4% of purchased equip cost (B) 31,989 Installation Total 74% 591,790 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 1,391,505 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 79,972 Construction and field expense 20% of purchased equip cost (B) 159,943 Contractor fees 10% of purchased equip cost (B) 79,972 Startup 1% of purchased equip cost (B) 7,997 Performance test 1% of purchased equip cost (B) 7,997 Contingencies 3% of purchased equip cost (B) 23,991 Total Indirect Capital Costs 45% 359,872 Total Capital Investment (TCI) = DC + IC 1,751,377 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity 1,260,219 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 101,690 Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 115,629 Total Annual Direct Operating Costs (DC) 1,853,362 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 35,028 Property tax (1% total capital costs) 1% of total capital costs (TCI) 17,514 Insurance (1% total capital costs) 1% of total capital costs (TCI) 17,514 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 165,318 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 286,083 Total Annual Cost (Annualized Capital Cost + Operating Cost) 2,139,445 Pollutant Removed (tons/yr) 5,062 Cost per ton of PM Removed 423 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseHi(e)Lo (c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 6869.98476 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 3730 kw-hr 26,858,892 1,260,219 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 858.75 Mscfm 370,979 101,690 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.633 ton/hr 4,556 115,629 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5063 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.5 Currently assumes 99.99%. Emission Reduction T/yr 5,062 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 6 0.65 3730.4 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseHi(e)Lo (c) Page 6 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 8,261,525 Instrumentation 10% of control device cost (A) 826,152 IN Sales Taxes 6% of control device cost (A) 495,691 Freight 5% of control device cost (A) 413,076 Purchased Equipment Total (B) 18% 9,996,445 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 399,858 Handling & erection 50% of purchased equip cost (B) 4,998,222 Electrical 8% of purchased equip cost (B) 799,716 Piping 1% of purchased equip cost (B) 99,964 Insulation for ductwork 7% of purchased equip cost (B) 699,751 Painting 4% of purchased equip cost (B) 399,858 Installation Total 74% 7,397,369 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 17,393,814 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 999,644 Construction and field expense 20% of purchased equip cost (B) 1,999,289 Contractor fees 10% of purchased equip cost (B) 999,644 Startup 1% of purchased equip cost (B) 99,964 Performance test 1% of purchased equip cost (B) 99,964 Contingencies 3% of purchased equip cost (B) 299,893 Total Indirect Capital Costs 45% 4,498,400 Total Capital Investment (TCI) = DC + IC 21,892,214 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity 1,260,219 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 101,690 Solid Waste Disposal 25.38 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr 115,629 Total Annual Direct Operating Costs (DC) 1,853,362 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 437,844 Property tax (1% total capital costs) 1% of total capital costs (TCI) 218,922 Insurance (1% total capital costs) 1% of total capital costs (TCI) 218,922 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 2,066,470 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 2,992,869 Total Annual Cost (Annualized Capital Cost + Operating Cost) 4,846,231 Pollutant Removed (tons/yr) 5,062 Cost per ton of PM Removed 957 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseHi(e)Hi (c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 6869.98476 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 3730 kw-hr 26,858,892 1,260,219 $/kw-hr, 3,730.4 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 858.75 Mscfm 370,979 101,690 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.633 ton/hr 4,556 115,629 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5063 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.5 Currently assumes 99.99%. Emission Reduction T/yr 5,062 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 6 0.65 3730.4 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter - Pulverized Coal (Feb 13-05).xlsBaghouseHi(e)Hi (c) Page 8 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 2,261,592 Instrumentation 10% of control device cost (A) 226,159 IN Sales Taxes 6% of control device cost (A) 135,696 Freight 5% of control device cost (A) 113,080 Purchased Equipment Total (B) 21% 2,736,527 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 109,461 Handling & erection 50% of purchased equip cost (B) 1,368,263 Electrical 8% of purchased equip cost (B) 218,922 Piping 1% of purchased equip cost (B) 27,365 Insulation for ductwork 2% of purchased equip cost (B) 54,731 Painting 2% of purchased equip cost (B) 54,731 Direct Installation Costs 1,833,473 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 4,570,000 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 547,305 Construction & field expenses 20% of purchased equip cost (B) 547,305 Constractor fees 10% of purchased equip cost (B) 273,653 Start-up 1% of purchased equip cost (B) 27,365 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 54,731 Contingencies 3% of purchased equip cost (B) 82,096 Total Indirect Capital Costs 57% 1,532,455 Total Capital Investment (TCI) = DC + IC 6,102,455 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 37,918 Maintenance Materials 1% of purchased equipment costs 27,365 Utilities Electricity 0.05 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity 237,876 Water 0.22 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 372,862 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 2,542,243 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 3,252,072 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 54,931 Administration (2% total capital costs) 2% of total capital costs (TCI) 122,049 Property tax (1% total capital costs) 1% of total capital costs (TCI) 61,025 Insurance (1% total capital costs) 1% of total capital costs (TCI) 61,025 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 576,029 Total Indirect Operating Costs 875,058 Total Annual Cost (Annualized Capital Cost + Operating Cost) 4,127,130 Pollutant Removed (tons/yr) 4,556.3 Cost per ton of PM Removed 906 PM WESP pulverized coal (Feb 13-05).xls WESP Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 130,498 ft 2 collector area 15,302 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 704 kw-hr 5,069,823 237,876 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 3864 gpm 1,669,406 372,862 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 3864 gpm 1,669,406 2,542,243 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 506.3 Currently assumes 90%. Emission Reduction T/yr 4556.3 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 3864 60 0.8 0.9 60.5 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 130,498 253.2 2 4 257.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 1265.63 lb/hr SO2 2.50 lb NaOH/lb SO2 1.582 T/hr Caustic Lime Use 1265.63 lb/hr SO2 1.53 lb Lime/lb SO2 0.968 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 429,374 acfm 130498.1 ft2 PM WESP pulverized coal (Feb 13-05).xls WESP Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 21,969,754 Instrumentation 10% of control device cost (A) 2,196,975 IN Sales Taxes 6% of control device cost (A) 1,318,185 Freight 5% of control device cost (A) 1,098,488 Purchased Equipment Total (B) 21% 26,583,403 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 1,063,336 Handling & erection 50% of purchased equip cost (B) 13,291,701 Electrical 8% of purchased equip cost (B) 2,126,672 Piping 1% of purchased equip cost (B) 265,834 Insulation for ductwork 2% of purchased equip cost (B) 531,668 Painting 2% of purchased equip cost (B) 531,668 Direct Installation Costs 17,810,880 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 44,394,282 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 5,316,681 Construction & field expenses 20% of purchased equip cost (B) 5,316,681 Constractor fees 10% of purchased equip cost (B) 2,658,340 Start-up 1% of purchased equip cost (B) 265,834 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 531,668 Contingencies 3% of purchased equip cost (B) 797,502 Total Indirect Capital Costs 57% 14,886,706 Total Capital Investment (TCI) = DC + IC 59,280,988 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 235,000 Maintenance Materials 1% of purchased equipment costs 265,834 Utilities Electricity 0.05 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity 237,876 Water 0.22 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 372,862 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 2,542,243 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 3,687,622 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 316,262 Administration (2% total capital costs) 2% of total capital costs (TCI) 1,185,620 Property tax (1% total capital costs) 1% of total capital costs (TCI) 592,810 Insurance (1% total capital costs) 1% of total capital costs (TCI) 592,810 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 5,595,706 Total Indirect Operating Costs 8,283,207 Total Annual Cost (Annualized Capital Cost + Operating Cost) 11,970,829 Pollutant Removed (tons/yr) 4,556.3 Cost per ton of PM Removed 2,627 PM WESP pulverized coal (Feb 13-05).xls WESP Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 130,498 ft 2 collector area 15,302 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 704 kw-hr 5,069,823 237,876 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 3864 gpm 1,669,406 372,862 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 3864 gpm 1,669,406 2,542,243 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 506.3 Currently assumes 90%. Emission Reduction T/yr 4556.3 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 3864 60 0.8 0.9 60.5 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 130,498 253.2 2 4 257.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 1265.63 lb/hr SO2 2.50 lb NaOH/lb SO2 1.582 T/hr Caustic Lime Use 1265.63 lb/hr SO2 1.53 lb Lime/lb SO2 0.968 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 429,374 acfm 130498.1 ft2 PM WESP pulverized coal (Feb 13-05).xls WESP Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 2,261,592 Instrumentation 10% of control device cost (A) 226,159 IN Sales Taxes 6% of control device cost (A) 135,696 Freight 5% of control device cost (A) 113,080 Purchased Equipment Total (B) 21% 2,736,527 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 109,461 Handling & erection 50% of purchased equip cost (B) 1,368,263 Electrical 8% of purchased equip cost (B) 218,922 Piping 1% of purchased equip cost (B) 27,365 Insulation for ductwork 2% of purchased equip cost (B) 54,731 Painting 2% of purchased equip cost (B) 54,731 Direct Installation Costs 1,833,473 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 4,570,000 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 547,305 Construction & field expenses 20% of purchased equip cost (B) 547,305 Constractor fees 10% of purchased equip cost (B) 273,653 Start-up 1% of purchased equip cost (B) 27,365 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 54,731 Contingencies 3% of purchased equip cost (B) 82,096 Total Indirect Capital Costs 57% 1,532,455 Total Capital Investment (TCI) = DC + IC 6,102,455 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 37,918 Maintenance Materials 1% of purchased equipment costs 27,365 Utilities Electricity 0.05 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity 237,876 Water 0.22 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 372,862 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 2,542,243 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 3,252,072 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 54,931 Administration (2% total capital costs) 2% of total capital costs (TCI) 122,049 Property tax (1% total capital costs) 1% of total capital costs (TCI) 61,025 Insurance (1% total capital costs) 1% of total capital costs (TCI) 61,025 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 576,029 Total Indirect Operating Costs 875,058 Total Annual Cost (Annualized Capital Cost + Operating Cost) 4,127,130 Pollutant Removed (tons/yr) 5,062.0 Cost per ton of PM Removed 815 PM WESP pulverized coal (Feb 13-05).xls WESP Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 130,498 ft 2 collector area 15,302 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 704 kw-hr 5,069,823 237,876 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 3864 gpm 1,669,406 372,862 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 3864 gpm 1,669,406 2,542,243 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.5 Currently assumes 99.99%. Emission Reduction T/yr 5062.0 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 3864 60 0.8 0.9 60.5 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 130,498 253.2 2 4 257.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 1265.63 lb/hr SO2 2.50 lb NaOH/lb SO2 1.582 T/hr Caustic Lime Use 1265.63 lb/hr SO2 1.53 lb Lime/lb SO2 0.968 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 429,374 acfm 130498.1 ft2 PM WESP pulverized coal (Feb 13-05).xls WESP Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 21,969,754 Instrumentation 10% of control device cost (A) 2,196,975 IN Sales Taxes 6% of control device cost (A) 1,318,185 Freight 5% of control device cost (A) 1,098,488 Purchased Equipment Total (B) 21% 26,583,403 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 1,063,336 Handling & erection 50% of purchased equip cost (B) 13,291,701 Electrical 8% of purchased equip cost (B) 2,126,672 Piping 1% of purchased equip cost (B) 265,834 Insulation for ductwork 2% of purchased equip cost (B) 531,668 Painting 2% of purchased equip cost (B) 531,668 Direct Installation Costs 17,810,880 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 44,394,282 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 5,316,681 Construction & field expenses 20% of purchased equip cost (B) 5,316,681 Constractor fees 10% of purchased equip cost (B) 2,658,340 Start-up 1% of purchased equip cost (B) 265,834 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 531,668 Contingencies 3% of purchased equip cost (B) 797,502 Total Indirect Capital Costs 57% 14,886,706 Total Capital Investment (TCI) = DC + IC 59,280,988 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 235,000 Maintenance Materials 1% of purchased equipment costs 265,834 Utilities Electricity 0.05 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity 237,876 Water 0.22 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 372,862 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity 2,542,243 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 3,687,622 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 316,262 Administration (2% total capital costs) 2% of total capital costs (TCI) 1,185,620 Property tax (1% total capital costs) 1% of total capital costs (TCI) 592,810 Insurance (1% total capital costs) 1% of total capital costs (TCI) 592,810 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 5,595,706 Total Indirect Operating Costs 8,283,207 Total Annual Cost (Annualized Capital Cost + Operating Cost) 11,970,829 Pollutant Removed (tons/yr) 5,062.0 Cost per ton of PM Removed 2,365 PM WESP pulverized coal (Feb 13-05).xls WESP Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 130,498 ft 2 collector area 15,302 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 704 kw-hr 5,069,823 237,876 $/kw-hr, 704.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 3864 gpm 1,669,406 372,862 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 5.625 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 3864 gpm 1,669,406 2,542,243 $/Mgal, 3,864.4 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 5.63 lb/mmbtu 250 MMBtu/hr NA 5062.50 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.5 Currently assumes 99.99%. Emission Reduction T/yr 5062.0 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 429,374 5 0.65 386.4 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 3864 60 0.8 0.9 60.5 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 130,498 253.2 2 4 257.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 1265.63 lb/hr SO2 2.50 lb NaOH/lb SO2 1.582 T/hr Caustic Lime Use 1265.63 lb/hr SO2 1.53 lb Lime/lb SO2 0.968 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 429,374 acfm 130498.1 ft2 PM WESP pulverized coal (Feb 13-05).xls WESP Hi(e)-Hi(c) Page 8 of 8

PM Residual Oil

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 584,691 Instrumentation 10% of control device cost (A) 58,469 IN Sales Taxes 6% of control device cost (A) 35,081 Freight 5% of control device cost (A) 29,235 Purchased Equipment Total (B) 21% 707,476 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 28,299 Handling & erection 50% of purchased equip cost (B) 353,738 Electrical 8% of purchased equip cost (B) 56,598 Piping 1% of purchased equip cost (B) 7,075 Insulation for ductwork 2% of purchased equip cost (B) 14,150 Painting 2% of purchased equip cost (B) 14,150 Direct Installation Costs 474,009 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 1,181,485 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 141,495 Construction & field expenses 20% of purchased equip cost (B) 141,495 Constractor fees 10% of purchased equip cost (B) 70,748 Start-up 1% of purchased equip cost (B) 7,075 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 14,150 Contingencies 3% of purchased equip cost (B) 21,224 Total Indirect Capital Costs 57% 396,186 Total Capital Investment (TCI) = DC + IC 1,577,671 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 9,972 Maintenance Materials 1% of purchased equipment costs 7,075 Utilities Electricity 0.05 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity 99,317 Water NA - Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,462 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 153,633 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 25,989 Administration (2% total capital costs) 2% of total capital costs (TCI) 31,553 Property tax (1% total capital costs) 1% of total capital costs (TCI) 15,777 Insurance (1% total capital costs) 1% of total capital costs (TCI) 15,777 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 148,921 Total Indirect Operating Costs 238,017 Total Annual Cost (Annualized Capital Cost + Operating Cost) 391,650 Pollutant Removed (tons/yr) B 151.6 Cost per ton of PM Removed 2,584 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 41,334 ft 2 collector area 4,125 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 294 kw-hr 2,116,727 99,317 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.019 ton/hr 136 3,462 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 16.8 Currently assumes 90%. Emission Reduction T/yr 151.6 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 41,334 80.2 2 4 84.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 136,000 acfm 41334.0 ft2 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 7,600,980 Instrumentation 10% of control device cost (A) 760,098 IN Sales Taxes 6% of control device cost (A) 456,059 Freight 5% of control device cost (A) 380,049 Purchased Equipment Total (B) 21% 9,197,185 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 367,887 Handling & erection 50% of purchased equip cost (B) 4,598,593 Electrical 8% of purchased equip cost (B) 735,775 Piping 1% of purchased equip cost (B) 91,972 Insulation for ductwork 2% of purchased equip cost (B) 183,944 Painting 2% of purchased equip cost (B) 183,944 Direct Installation Costs 6,162,114 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 15,359,299 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 1,839,437 Construction & field expenses 20% of purchased equip cost (B) 1,839,437 Constractor fees 10% of purchased equip cost (B) 919,719 Start-up 1% of purchased equip cost (B) 91,972 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 183,944 Contingencies 3% of purchased equip cost (B) 275,916 Total Indirect Capital Costs 57% 5,150,424 Total Capital Investment (TCI) = DC + IC 20,509,723 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 80,135 Maintenance Materials 1% of purchased equipment costs 91,972 Utilities Electricity 0.05 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity 99,317 Water NA - Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,462 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 308,693 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 119,025 Administration (2% total capital costs) 2% of total capital costs (TCI) 410,194 Property tax (1% total capital costs) 1% of total capital costs (TCI) 205,097 Insurance (1% total capital costs) 1% of total capital costs (TCI) 205,097 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 1,935,973 Total Indirect Operating Costs 2,875,387 Total Annual Cost (Annualized Capital Cost + Operating Cost) 3,184,080 Pollutant Removed (tons/yr) B 151.6 Cost per ton of PM Removed 21,009 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 41,334 ft 2 collector area 4,125 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 294 kw-hr 2,116,727 99,317 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.019 ton/hr 136 3,462 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 16.8 Currently assumes 90%. Emission Reduction T/yr 151.6 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 41,334 80.2 2 4 84.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 136,000 acfm 41334.0 ft2 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 584,691 Instrumentation 10% of control device cost (A) 58,469 IN Sales Taxes 6% of control device cost (A) 35,081 Freight 5% of control device cost (A) 29,235 Purchased Equipment Total (B) 21% 707,476 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 28,299 Handling & erection 50% of purchased equip cost (B) 353,738 Electrical 8% of purchased equip cost (B) 56,598 Piping 1% of purchased equip cost (B) 7,075 Insulation for ductwork 2% of purchased equip cost (B) 14,150 Painting 2% of purchased equip cost (B) 14,150 Direct Installation Costs 474,009 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 1,181,485 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 141,495 Construction & field expenses 20% of purchased equip cost (B) 141,495 Constractor fees 10% of purchased equip cost (B) 70,748 Start-up 1% of purchased equip cost (B) 7,075 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 14,150 Contingencies 3% of purchased equip cost (B) 21,224 Total Indirect Capital Costs 57% 396,186 Total Capital Investment (TCI) = DC + IC 1,577,671 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 9,972 Maintenance Materials 1% of purchased equipment costs 7,075 Utilities Electricity 0.05 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity 99,317 Water NA - Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,846 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 154,017 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 25,989 Administration (2% total capital costs) 2% of total capital costs (TCI) 31,553 Property tax (1% total capital costs) 1% of total capital costs (TCI) 15,777 Insurance (1% total capital costs) 1% of total capital costs (TCI) 15,777 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 148,921 Total Indirect Operating Costs 238,017 Total Annual Cost (Annualized Capital Cost + Operating Cost) 392,034 Pollutant Removed (tons/yr) B 168.4 Cost per ton of PM Removed 2,328 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 41,334 ft 2 collector area 4,125 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 294 kw-hr 2,116,727 99,317 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.021 ton/hr 152 3,846 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.0 Currently assumes 99.99%. Emission Reduction T/yr 168.4 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 41,334 80.2 2 4 84.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 136,000 acfm 41334.0 ft2 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 7,600,980 Instrumentation 10% of control device cost (A) 760,098 IN Sales Taxes 6% of control device cost (A) 456,059 Freight 5% of control device cost (A) 380,049 Purchased Equipment Total (B) 21% 9,197,185 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 367,887 Handling & erection 50% of purchased equip cost (B) 4,598,593 Electrical 8% of purchased equip cost (B) 735,775 Piping 1% of purchased equip cost (B) 91,972 Insulation for ductwork 2% of purchased equip cost (B) 183,944 Painting 2% of purchased equip cost (B) 183,944 Direct Installation Costs 6,162,114 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 15,359,299 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 1,839,437 Construction & field expenses 20% of purchased equip cost (B) 1,839,437 Constractor fees 10% of purchased equip cost (B) 919,719 Start-up 1% of purchased equip cost (B) 91,972 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 183,944 Contingencies 3% of purchased equip cost (B) 275,916 Total Indirect Capital Costs 57% 5,150,424 Total Capital Investment (TCI) = DC + IC 20,509,723 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 80,135 Maintenance Materials 1% of purchased equipment costs 91,972 Utilities Electricity 0.05 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity 99,317 Water NA - Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,846 Wastewater Treatment NA - Total Annual Direct Operating Costs, DC 309,077 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 119,025 Administration (2% total capital costs) 2% of total capital costs (TCI) 410,194 Property tax (1% total capital costs) 1% of total capital costs (TCI) 205,097 Insurance (1% total capital costs) 1% of total capital costs (TCI) 205,097 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 1,935,973 Total Indirect Operating Costs 2,875,387 Total Annual Cost (Annualized Capital Cost + Operating Cost) 3,184,464 Pollutant Removed (tons/yr) B 168.4 Cost per ton of PM Removed 18,912 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 DRY ELECTROSTATIC PRECIPITATOR Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.117 $/ft 2 collector 41,334 ft 2 collector area 4,125 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 294 kw-hr 2,116,727 99,317 $/kw-hr, 294.0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0.0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.021 ton/hr 152 3,846 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.0 Currently assumes 99.99%. Emission Reduction T/yr 168.4 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 NA 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 41,334 80.2 2 4 84.2 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 136,000 acfm 41334.0 ft2 PM Dry ESP Residual Oil (Feb 13-05).xlsDry ESP Hi(e)-Hi(c) Page 8 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 358,824 Instrumentation 10% of control device cost (A) 35,882 IN Sales Taxes 6% of control device cost (A) 21,529 Freight 5% of control device cost (A) 17,941 Purchased Equipment Total (B) 18% 434,177 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 17,367 Handling & erection 50% of purchased equip cost (B) 217,088 Electrical 8% of purchased equip cost (B) 34,734 Piping 1% of purchased equip cost (B) 4,342 Insulation for ductwork 7% of purchased equip cost (B) 30,392 Painting 4% of purchased equip cost (B) 17,367 Installation Total 74% 321,291 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 755,468 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 43,418 Construction and field expense 20% of purchased equip cost (B) 86,835 Contractor fees 10% of purchased equip cost (B) 43,418 Startup 1% of purchased equip cost (B) 4,342 Performance test 1% of purchased equip cost (B) 4,342 Contingencies 3% of purchased equip cost (B) 13,025 Total Indirect Capital Costs 45% 195,380 Total Capital Investment (TCI) = DC + IC 950,847 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 158,154 Utilities Electricity 0.05 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity 684,191 Compressed Air 0.27 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity 55,209 Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,654 Total Annual Direct Operating Costs (DC) 985,726 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,017 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,508 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,508 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 89,753 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 178,498 Total Annual Cost (Annualized Capital Cost + Operating Cost) 1,164,224 Pollutant Removed (tons/yr) 160 Cost per ton of PM Removed 7,277 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseLo(e)Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 3729.81209 Number Total Rep Parts Cost 147,11 11,044 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 158,154 Annualized Cost 87,474 Total Cost Replacement Parts (Bags) 158,154 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 2025 kw-hr 14,582,073 684,191 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 466.23 Mscfm 201,410 55,209 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.020 ton/hr 144 3,654 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 3729.81209 bags 2 yr life 87,474 $/bag, 3,729.8 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 95.00% 8.4 Currently assumes 95%. Emission Reduction T/yr 160 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 6 0.65 2025.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseLo(e)Lo(c) Page 2 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 4,485,299 Instrumentation 10% of control device cost (A) 448,530 IN Sales Taxes 6% of control device cost (A) 269,118 Freight 5% of control device cost (A) 224,265 Purchased Equipment Total (B) 18% 5,427,212 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 217,088 Handling & erection 50% of purchased equip cost (B) 2,713,606 Electrical 8% of purchased equip cost (B) 434,177 Piping 1% of purchased equip cost (B) 54,272 Insulation for ductwork 7% of purchased equip cost (B) 379,905 Painting 4% of purchased equip cost (B) 217,088 Installation Total 74% 4,016,137 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 9,443,348 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 542,721 Construction and field expense 20% of purchased equip cost (B) 1,085,442 Contractor fees 10% of purchased equip cost (B) 542,721 Startup 1% of purchased equip cost (B) 54,272 Performance test 1% of purchased equip cost (B) 54,272 Contingencies 3% of purchased equip cost (B) 162,816 Total Indirect Capital Costs 45% 2,442,245 Total Capital Investment (TCI) = DC + IC 11,885,593 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 158,154 Utilities Electricity 0.05 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity 684,191 Compressed Air 0.27 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity 55,209 Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,654 Total Annual Direct Operating Costs (DC) 985,726 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 237,712 Property tax (1% total capital costs) 1% of total capital costs (TCI) 118,856 Insurance (1% total capital costs) 1% of total capital costs (TCI) 118,856 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 1,121,916 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 1,648,050 Total Annual Cost (Annualized Capital Cost + Operating Cost) 2,633,776 Pollutant Removed (tons/yr) 160 Cost per ton of PM Removed 16,464 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseLo(e)Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 3729.81209 Number Total Rep Parts Cost 147,11 11,044 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 158,154 Annualized Cost 87,474 Total Cost Replacement Parts (Bags) 158,154 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 2025 kw-hr 14,582,073 684,191 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 466.23 Mscfm 201,410 55,209 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.020 ton/hr 144 3,654 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 3729.81209 bags 2 yr life 87,474 $/bag, 3,729.8 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 95.00% 8.4 Currently assumes 95%. Emission Reduction T/yr 160 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 6 0.65 2025.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseLo(e)Hi(c) Page 4 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 358,824 Instrumentation 10% of control device cost (A) 35,882 IN Sales Taxes 6% of control device cost (A) 21,529 Freight 5% of control device cost (A) 17,941 Purchased Equipment Total (B) 18% 434,177 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 17,367 Handling & erection 50% of purchased equip cost (B) 217,088 Electrical 8% of purchased equip cost (B) 34,734 Piping 1% of purchased equip cost (B) 4,342 Insulation for ductwork 7% of purchased equip cost (B) 30,392 Painting 4% of purchased equip cost (B) 17,367 Installation Total 74% 321,291 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 755,468 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 43,418 Construction and field expense 20% of purchased equip cost (B) 86,835 Contractor fees 10% of purchased equip cost (B) 43,418 Startup 1% of purchased equip cost (B) 4,342 Performance test 1% of purchased equip cost (B) 4,342 Contingencies 3% of purchased equip cost (B) 13,025 Total Indirect Capital Costs 45% 195,380 Total Capital Investment (TCI) = DC + IC 950,847 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 158,154 Utilities Electricity 0.05 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity 684,191 Compressed Air 0.27 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity 55,209 Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,846 Total Annual Direct Operating Costs (DC) 985,918 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 19,017 Property tax (1% total capital costs) 1% of total capital costs (TCI) 9,508 Insurance (1% total capital costs) 1% of total capital costs (TCI) 9,508 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 89,753 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 178,498 Total Annual Cost (Annualized Capital Cost + Operating Cost) 1,164,416 Pollutant Removed (tons/yr) 168 Cost per ton of PM Removed 6,915 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseHi(e)Lo (c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 3729.81209 Number Total Rep Parts Cost 147,11 11,044 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 158,154 Annualized Cost 87,474 Total Cost Replacement Parts (Bags) 158,154 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 2025 kw-hr 14,582,073 684,191 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 466.23 Mscfm 201,410 55,209 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.021 ton/hr 152 3,846 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 3729.81209 bags 2 yr life 87,474 $/bag, 3,729.8 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.0 Currently assumes 99.99%. Emission Reduction T/yr 168 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 6 0.65 2025.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseHi(e)Lo (c) Page 6 of 8

BART ANALYSIS 2004 FABRIC FILTER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 4,485,299 Instrumentation 10% of control device cost (A) 448,530 IN Sales Taxes 6% of control device cost (A) 269,118 Freight 5% of control device cost (A) 224,265 Purchased Equipment Total (B) 18% 5,427,212 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 217,088 Handling & erection 50% of purchased equip cost (B) 2,713,606 Electrical 8% of purchased equip cost (B) 434,177 Piping 1% of purchased equip cost (B) 54,272 Insulation for ductwork 7% of purchased equip cost (B) 379,905 Painting 4% of purchased equip cost (B) 217,088 Installation Total 74% 4,016,137 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 9,443,348 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 542,721 Construction and field expense 20% of purchased equip cost (B) 1,085,442 Contractor fees 10% of purchased equip cost (B) 542,721 Startup 1% of purchased equip cost (B) 54,272 Performance test 1% of purchased equip cost (B) 54,272 Contingencies 3% of purchased equip cost (B) 162,816 Total Indirect Capital Costs 45% 2,442,245 Total Capital Investment (TCI) = DC + IC 11,885,593 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 45,685 Supervisor 15% of operator labor costs 6,853 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 15,990 Maintenance Materials 100% of maintenance labor costs 15,990 Replacement parts, bags 158,154 Utilities Electricity 0.05 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity 684,191 Compressed Air 0.27 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity 55,209 Solid Waste Disposal 25.38 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr 3,846 Total Annual Direct Operating Costs (DC) 985,918 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 50,711 Administration (2% total capital costs) 2% of total capital costs (TCI) 237,712 Property tax (1% total capital costs) 1% of total capital costs (TCI) 118,856 Insurance (1% total capital costs) 1% of total capital costs (TCI) 118,856 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 1,121,916 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 1,648,050 Total Annual Cost (Annualized Capital Cost + Operating Cost) 2,633,968 Pollutant Removed (tons/yr) 168 Cost per ton of PM Removed 15,643 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseHi(e)Hi (c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 BART ANALYSIS 2004 FABRIC FILTER Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each Amount Required 3729.81209 Number Total Rep Parts Cost 147,11 11,044 10 min per bag (13 hr total) Labor at $29.65/hr Total Installed Cost 158,154 Annualized Cost 87,474 Total Cost Replacement Parts (Bags) 158,154 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 1,800 45,685 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 900 15,990 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 2025 kw-hr 14,582,073 684,191 $/kw-hr, 2,025.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 466.23 Mscfm 201,410 55,209 $/Mscf, 466.2 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.021 ton/hr 152 3,846 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 3729.81209 bags 2 yr life 87,474 $/bag, 3,729.8 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.0 Currently assumes 99.99%. Emission Reduction T/yr 168 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 6 0.65 2025.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 PM Fabric Filter -Residual Oil (Feb 13-05).xlsBaghouseHi(e)Hi (c) Page 8 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 1,227,851 Instrumentation 10% of control device cost (A) 122,785 IN Sales Taxes 6% of control device cost (A) 73,671 Freight 5% of control device cost (A) 61,393 Purchased Equipment Total (B) 21% 1,485,699 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 59,428 Handling & erection 50% of purchased equip cost (B) 742,850 Electrical 8% of purchased equip cost (B) 118,856 Piping 1% of purchased equip cost (B) 14,857 Insulation for ductwork 2% of purchased equip cost (B) 29,714 Painting 2% of purchased equip cost (B) 29,714 Direct Installation Costs 995,418 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 2,481,118 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 297,140 Construction & field expenses 20% of purchased equip cost (B) 297,140 Constractor fees 10% of purchased equip cost (B) 148,570 Start-up 1% of purchased equip cost (B) 14,857 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 29,714 Contingencies 3% of purchased equip cost (B) 44,571 Total Indirect Capital Costs 57% 831,992 Total Capital Investment (TCI) = DC + IC 3,313,109 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 20,586 Maintenance Materials 1% of purchased equipment costs 14,857 Utilities Electricity 0.05 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity 129,764 Water 0.22 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 202,432 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 1,380,220 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 1,781,666 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 37,027 Administration (2% total capital costs) 2% of total capital costs (TCI) 66,262 Property tax (1% total capital costs) 1% of total capital costs (TCI) 33,131 Insurance (1% total capital costs) 1% of total capital costs (TCI) 33,131 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 312,734 Total Indirect Operating Costs 482,286 Total Annual Cost (Annualized Capital Cost + Operating Cost) 2,263,952 Pollutant Removed (tons/yr) 151.6 Cost per ton of PM Removed 14,938 PM WESP residual oil (Feb 13-05).xls WESP Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 70,849 ft 2 collector area 8,308 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 384 kw-hr 2,765,643 129,764 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 2098 gpm 906,344 202,432 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 2098 gpm 906,344 1,380,220 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 16.8 Currently assumes 90%. Emission Reduction T/yr 151.6 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 2098 60 0.8 0.9 32.9 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 70,849 137.4 2 4 141.4 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 42.10 lb/hr SO2 2.50 lb NaOH/lb SO2 0.053 T/hr Caustic Lime Use 42.10 lb/hr SO2 1.53 lb Lime/lb SO2 0.032 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 233,113 acfm 70849.3 ft2 PM WESP residual oil (Feb 13-05).xls WESP Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 11,927,691 Instrumentation 10% of control device cost (A) 1,192,769 IN Sales Taxes 6% of control device cost (A) 715,661 Freight 5% of control device cost (A) 596,385 Purchased Equipment Total (B) 21% 14,432,506 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 577,300 Handling & erection 50% of purchased equip cost (B) 7,216,253 Electrical 8% of purchased equip cost (B) 1,154,600 Piping 1% of purchased equip cost (B) 144,325 Insulation for ductwork 2% of purchased equip cost (B) 288,650 Painting 2% of purchased equip cost (B) 288,650 Direct Installation Costs 9,669,779 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 24,102,285 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 2,886,501 Construction & field expenses 20% of purchased equip cost (B) 2,886,501 Constractor fees 10% of purchased equip cost (B) 1,443,251 Start-up 1% of purchased equip cost (B) 144,325 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 288,650 Contingencies 3% of purchased equip cost (B) 432,975 Total Indirect Capital Costs 57% 8,082,203 Total Capital Investment (TCI) = DC + IC 32,184,488 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 127,585 Maintenance Materials 1% of purchased equipment costs 144,325 Utilities Electricity 0.05 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity 129,764 Water 0.22 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 202,432 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 1,380,220 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 2,018,133 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 178,907 Administration (2% total capital costs) 2% of total capital costs (TCI) 643,690 Property tax (1% total capital costs) 1% of total capital costs (TCI) 321,845 Insurance (1% total capital costs) 1% of total capital costs (TCI) 321,845 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 3,037,988 Total Indirect Operating Costs 4,504,275 Total Annual Cost (Annualized Capital Cost + Operating Cost) 6,522,408 Pollutant Removed (tons/yr) 151.6 Cost per ton of PM Removed 43,036 PM WESP residual oil (Feb 13-05).xls WESP Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 70,849 ft 2 collector area 8,308 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 384 kw-hr 2,765,643 129,764 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 2098 gpm 906,344 202,432 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 2098 gpm 906,344 1,380,220 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 16.8 Currently assumes 90%. Emission Reduction T/yr 151.6 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 2098 60 0.8 0.9 32.9 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 70,849 137.4 2 4 141.4 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 42.10 lb/hr SO2 2.50 lb NaOH/lb SO2 0.053 T/hr Caustic Lime Use 42.10 lb/hr SO2 1.53 lb Lime/lb SO2 0.032 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 233,113 acfm 70849.3 ft2 PM WESP residual oil (Feb 13-05).xls WESP Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 1,227,851 Instrumentation 10% of control device cost (A) 122,785 IN Sales Taxes 6% of control device cost (A) 73,671 Freight 5% of control device cost (A) 61,393 Purchased Equipment Total (B) 21% 1,485,699 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 59,428 Handling & erection 50% of purchased equip cost (B) 742,850 Electrical 8% of purchased equip cost (B) 118,856 Piping 1% of purchased equip cost (B) 14,857 Insulation for ductwork 2% of purchased equip cost (B) 29,714 Painting 2% of purchased equip cost (B) 29,714 Direct Installation Costs 995,418 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 2,481,118 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 297,140 Construction & field expenses 20% of purchased equip cost (B) 297,140 Constractor fees 10% of purchased equip cost (B) 148,570 Start-up 1% of purchased equip cost (B) 14,857 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 29,714 Contingencies 3% of purchased equip cost (B) 44,571 Total Indirect Capital Costs 57% 831,992 Total Capital Investment (TCI) = DC + IC 3,313,109 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 20,586 Maintenance Materials 1% of purchased equipment costs 14,857 Utilities Electricity 0.05 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity 129,764 Water 0.22 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 202,432 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 1,380,220 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 1,781,666 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 37,027 Administration (2% total capital costs) 2% of total capital costs (TCI) 66,262 Property tax (1% total capital costs) 1% of total capital costs (TCI) 33,131 Insurance (1% total capital costs) 1% of total capital costs (TCI) 33,131 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 312,734 Total Indirect Operating Costs 482,286 Total Annual Cost (Annualized Capital Cost + Operating Cost) 2,263,952 Pollutant Removed (tons/yr) 168.4 Cost per ton of PM Removed 13,446 PM WESP residual oil (Feb 13-05).xls WESP Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 70,849 ft 2 collector area 8,308 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 384 kw-hr 2,765,643 129,764 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 2098 gpm 906,344 202,432 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 2098 gpm 906,344 1,380,220 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.0 Currently assumes 99.99%. Emission Reduction T/yr 168.4 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 2098 60 0.8 0.9 32.9 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 70,849 137.4 2 4 141.4 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 42.10 lb/hr SO2 2.50 lb NaOH/lb SO2 0.053 T/hr Caustic Lime Use 42.10 lb/hr SO2 1.53 lb Lime/lb SO2 0.032 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 233,113 acfm 70849.3 ft2 PM WESP residual oil (Feb 13-05).xls WESP Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) ESP + auxillary equipment 11,927,691 Instrumentation 10% of control device cost (A) 1,192,769 IN Sales Taxes 6% of control device cost (A) 715,661 Freight 5% of control device cost (A) 596,385 Purchased Equipment Total (B) 21% 14,432,506 Direct Installation Costs Foundations & supports 4% of purchased equip cost (B) 577,300 Handling & erection 50% of purchased equip cost (B) 7,216,253 Electrical 8% of purchased equip cost (B) 1,154,600 Piping 1% of purchased equip cost (B) 144,325 Insulation for ductwork 2% of purchased equip cost (B) 288,650 Painting 2% of purchased equip cost (B) 288,650 Direct Installation Costs 9,669,779 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Costs, DC 67% 24,102,285 Indirect Capital Costs Engineering 20% of purchased equip cost (B) 2,886,501 Construction & field expenses 20% of purchased equip cost (B) 2,886,501 Constractor fees 10% of purchased equip cost (B) 1,443,251 Start-up 1% of purchased equip cost (B) 144,325 Performance Test 1% of purchased equip cost (B) Model Study 2% of purchased equip cost (B) 288,650 Contingencies 3% of purchased equip cost (B) 432,975 Total Indirect Capital Costs 57% 8,082,203 Total Capital Investment (TCI) = DC + IC 32,184,488 OPERATING COSTS Direct Operating Costs Operator 25.38 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 22,843 Supervisor 15% of operator costs 3,426 Coordinator 33% of operator costs 7,538 Operating materials Maintenance Labor 0.1173 $/ft2 collector area; $5775 if < 50,000 ft2 127,585 Maintenance Materials 1% of purchased equipment costs 144,325 Utilities Electricity 0.05 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity 129,764 Water 0.22 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 202,432 Solid Waste Disposal NA - Wastewater Treatment 1.52 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity 1,380,220 Reagent (Caustic) 280.00 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Total Annual Direct Operating Costs, DC 2,018,133 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl costs 178,907 Administration (2% total capital costs) 2% of total capital costs (TCI) 643,690 Property tax (1% total capital costs) 1% of total capital costs (TCI) 321,845 Insurance (1% total capital costs) 1% of total capital costs (TCI) 321,845 Captial Recovery 9% for a 20- year equipment life and a 7% interest rate 3,037,988 Total Indirect Operating Costs 4,504,275 Total Annual Cost (Annualized Capital Cost + Operating Cost) 6,522,408 Pollutant Removed (tons/yr) 168.4 Cost per ton of PM Removed 38,736 PM WESP residual oil (Feb 13-05).xls WESP Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET ELECTROSTATIC PRECIPITATOR Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 1 hr/8 hr shift 900 22,843 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 0.12 $/ft 2 collector 70,849 ft 2 collector area 8,308 $/ft 2 collector area; $5775 if < 50,000 ft 2 Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 384 kw-hr 2,765,643 129,764 $/kw-hr, 384.1 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 2098 gpm 906,344 202,432 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 0.187 lb/mmbtu, 8000 hr/yr WW Treat 1.52 Mgal 2098 gpm 906,344 1,380,220 $/Mgal, 2,098.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 0.19 lb/mmbtu 250 MMBtu/hr NA 168.40 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.0 Currently assumes 99.99%. Emission Reduction T/yr 168.4 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kw Blower 233,113 5 0.65 209.8 OAQPS Cost Cont Manual 6th ed - Eq 3.46 Flow gpm D P ft H2O Pump Eff Motor Eff Pump 1 2098 60 0.8 0.9 32.9 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Pump 2 0 60 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Area sqft TR pwr # Hoppers Htr Pwr ESP 70,849 137.4 2 4 141.4 OAQPS Cost Cont 5th ed - Eq 6.29 & 6.30 Caustic Use 42.10 lb/hr SO2 2.50 lb NaOH/lb SO2 0.053 T/hr Caustic Lime Use 42.10 lb/hr SO2 1.53 lb Lime/lb SO2 0.032 T/hr Lime Estimate Area (ft2) Area #1 Flow #1 Flow #2 Area #2 48503 ft2 159588 acfm 233,113 acfm 70849.3 ft2 PM WESP residual oil (Feb 13-05).xls WESP Hi(e)-Hi(c) Page 8 of 8

SO 2 Pulverized Coal

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,108,037 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity 486,317 Total Annual Direct Operating Costs 2,625,255 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 2,841,049 Total Annual Cost (Annualized Capital Cost + Operating Cost) 5,466,304 Pollutant Removed (tons/yr) B 4,208 Cost per ton of SO2 Removed 1,299 SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1439.6 kw-hr 10,364,823 486,317 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 14.4 gpm 6,224 1,264 $/Mgal, 14.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 1730.35 lb/hr 6,921 2,108,037 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 221 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4208.2 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 12 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Limestone Use 1107.42 lb/hr SO2 1.6 lb Limestone/lb SO2 1730.35 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1730.35 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 11.72 gpm water use 10.66 gpm Water required for gypsum formation 4807 lb/hr 10 gpm 14 O2 for gypsum formation 277 lb/hr Air for gypsum formation 1384 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,108,037 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity 486,317 Total Annual Direct Operating Costs 2,625,255 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 10,044,322 Total Annual Cost (Annualized Capital Cost + Operating Cost) 12,669,577 Pollutant Removed (tons/yr) B 4,208 Cost per ton of SO2 Removed 3,011 SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1439.6 kw-hr 10,364,823 486,317 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 14.4 gpm 6,224 1,264 $/Mgal, 14.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 1730.35 lb/hr 6,921 2,108,037 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 221 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4208.2 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 12 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Limestone Use 1107.42 lb/hr SO2 1.6 lb Limestone/lb SO2 1730.35 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1730.35 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 11.72 gpm water use 10.66 gpm Water required for gypsum formation 4807 lb/hr 10 gpm 14 O2 for gypsum formation 277 lb/hr Air for gypsum formation 1384 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,108,037 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity 486,317 Total Annual Direct Operating Costs 2,625,255 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 2,841,049 Total Annual Cost (Annualized Capital Cost + Operating Cost) 5,466,304 Pollutant Removed (tons/yr) B 4,408 Cost per ton of SO2 Removed 1,240 SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1439.6 kw-hr 10,364,823 486,317 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 14.4 gpm 6,224 1,264 $/Mgal, 14.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 1730.35 lb/hr 6,921 2,108,037 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.50% T/yr Currently assumes 80%. 99.50% 22 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4407.5 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 12 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Limestone Use 1107.42 lb/hr SO2 1.6 lb Limestone/lb SO2 1730.35 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1730.35 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 11.72 gpm water use 10.66 gpm Water required for gypsum formation 4807 lb/hr 10 gpm 14 O2 for gypsum formation 277 lb/hr Air for gypsum formation 1384 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,108,037 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity 486,317 Total Annual Direct Operating Costs 2,625,255 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 10,044,322 Total Annual Cost (Annualized Capital Cost + Operating Cost) 12,669,577 Pollutant Removed (tons/yr) B 4,408 Cost per ton of SO2 Removed 2,875 SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1439.6 kw-hr 10,364,823 486,317 $/kw-hr, 1,440 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 14.4 gpm 6,224 1,264 $/Mgal, 14.4 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 1730.35 lb/hr 6,921 2,108,037 $/Ton, 1,730.3 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.50% T/yr Currently assumes 80%. 99.50% 22 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4407.5 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 12 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Limestone Use 1107.42 lb/hr SO2 1.6 lb Limestone/lb SO2 1730.35 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1730.35 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 11.72 gpm water use 10.66 gpm Water required for gypsum formation 4807 lb/hr 10 gpm 14 O2 for gypsum formation 277 lb/hr Air for gypsum formation 1384 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Hi(c) Page 8 of 8

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,295,418 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity 476,256 Total Annual Direct Operating Costs 2,802,574 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 3,018,368 Total Annual Cost (Annualized Capital Cost + Operating Cost) 5,820,942 Pollutant Removed (tons/yr) B 3,987 Cost per ton of SO2 Removed 1,460 4 5 6 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Lo(c) Page 1 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1409.8 kw-hr 10,150,376 476,256 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 11.6 gpm 5,015 1,018 $/Mgal, 11.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1884.16 lb/hr 7,537 2,295,418 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 1.496 ton/hr 10,770 273,342 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 443 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 3986.7 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 13 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1884.16 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1884.16 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 12.76 gpm Equation 6-39 EPA/600/R-00/093 water use 11.61 gpm SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Lo(c) Page 2 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,295,418 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity 476,256 Total Annual Direct Operating Costs 2,802,574 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 10,221,642 Total Annual Cost (Annualized Capital Cost + Operating Cost) 13,024,216 Pollutant Removed (tons/yr) B 3,987 Cost per ton of SO2 Removed 3,267 4 5 6 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Hi(c) Page 3 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1409.8 kw-hr 10,150,376 476,256 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 11.6 gpm 5,015 1,018 $/Mgal, 11.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1884.16 lb/hr 7,537 2,295,418 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 1.496 ton/hr 10,770 273,342 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 443 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 3986.7 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 13 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1884.16 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1884.16 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 12.76 gpm Equation 6-39 EPA/600/R-00/093 water use 11.61 gpm SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Lo(e)-Hi(c) Page 4 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,295,418 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity 476,256 Total Annual Direct Operating Costs 2,802,574 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 3,018,368 Total Annual Cost (Annualized Capital Cost + Operating Cost) 5,820,942 Pollutant Removed (tons/yr) B 4,208 Cost per ton of SO2 Removed 1,383 4 5 6 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Lo(c) Page 5 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1409.8 kw-hr 10,150,376 476,256 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 11.6 gpm 5,015 1,018 $/Mgal, 11.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1884.16 lb/hr 7,537 2,295,418 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 1.496 ton/hr 10,770 273,342 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 221 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4208.2 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 13 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1884.16 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1884.16 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 12.76 gpm Equation 6-39 EPA/600/R-00/093 water use 11.61 gpm SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Lo(c) Page 6 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 2,295,418 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity 476,256 Total Annual Direct Operating Costs 2,802,574 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 10,221,642 Total Annual Cost (Annualized Capital Cost + Operating Cost) 13,024,216 Pollutant Removed (tons/yr) B 4,208 Cost per ton of SO2 Removed 3,095 4 5 6 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Hi(c) Page 7 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1409.8 kw-hr 10,150,376 476,256 $/kw-hr, 1,410 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 11.6 gpm 5,015 1,018 $/Mgal, 11.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1884.16 lb/hr 7,537 2,295,418 $/Ton, 1,884.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 1.496 ton/hr 10,770 273,342 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 221 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4208.2 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 13 125 0.8 0.7 0.5 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1884.16 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 1107.42 lb/hr Reagent Feed rate 1884.16 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 12.76 gpm Equation 6-39 EPA/600/R-00/093 water use 11.61 gpm SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDryScrub Hi(e)-Hi(c) Page 8 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 771,076 Instrumentation 10% of control device cost (A) 77,108 IN Sales Taxes 6% of control device cost (A) 46,265 Freight 5% of control device cost (A) 38,554 Purchased Equipment Total (B) 21% 933,002 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 37,320 Handling & erection 50% of purchased equip cost (B) 466,501 Electrical 8% of purchased equip cost (B) 74,640 Piping 1% of purchased equip cost (B) 9,330 Insulation for ductwork 7% of purchased equip cost (B) 65,310 Painting 4% of purchased equip cost (B) 37,320 Installation Total 74% 690,421 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 1,623,423 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 93,300 Construction and field expense 20% of purchased equip cost (B) 186,600 Contractor fees 10% of purchased equip cost (B) 93,300 Startup 1% of purchased equip cost (B) 9,330 Performance test 1% of purchased equip cost (B) 9,330 Contingencies 3% of purchased equip cost (B) 27,990 Total Indirect Capital Costs 45% 419,851 Total Capital Investment (TCI) = DC + IC 2,043,273 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 50,761 Supervisor 15% of operator labor costs 7,614 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 17,766 Maintenance Materials 100% of maintenance labor costs 17,766 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity 175,030 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 112,989 Solid Waste Disposal NA - Total Annual Direct Operating Costs (DC) 673,234 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 56,345 Administration (2% total capital costs) 2% of total capital costs (TCI) 40,865 Property tax (1% total capital costs) 1% of total capital costs (TCI) 20,433 Insurance (1% total capital costs) 1% of total capital costs (TCI) 20,433 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 192,871 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 330,947 Total Annual Cost (Annualized Capital Cost + Operating Cost) 1,004,180 Pollutant Removed (tons/yr) B 8,503 Cost per ton of PM Removed 118 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDust Collector Lo(e)Lo(c) Page 9 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each (Ref. EPA/452/B-02-001 Section 6 page 1-42) Amount Required 6,870 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per cartrige Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 2,000 50,761 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 1,000 17,766 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 466 kw-hr 3,730,402 175,030 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.274 Mscf 858.75 Mscfm 412,199 112,989 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 1 gr/dscf 250,500 dscfm NA 8589 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99% 85.9 Currently assumes 99%. Emission Reduction T/yr 8,503 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kwh Blower 429,374 6 0.65 466.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDust Collector Lo(e)Lo(c) Page 10 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 1,431,998 Instrumentation 10% of control device cost (A) 143,200 IN Sales Taxes 6% of control device cost (A) 85,920 Freight 5% of control device cost (A) 71,600 Purchased Equipment Total (B) 21% 1,732,717 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 69,309 Handling & erection 50% of purchased equip cost (B) 866,359 Electrical 8% of purchased equip cost (B) 138,617 Piping 1% of purchased equip cost (B) 17,327 Insulation for ductwork 7% of purchased equip cost (B) 121,290 Painting 4% of purchased equip cost (B) 69,309 Installation Total 74% 1,282,211 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 3,014,928 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 173,272 Construction and field expense 20% of purchased equip cost (B) 346,543 Contractor fees 10% of purchased equip cost (B) 173,272 Startup 1% of purchased equip cost (B) 17,327 Performance test 1% of purchased equip cost (B) 17,327 Contingencies 3% of purchased equip cost (B) 51,982 Total Indirect Capital Costs 45% 779,723 Total Capital Investment (TCI) = DC + IC 3,794,650 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 50,761 Supervisor 15% of operator labor costs 7,614 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 17,766 Maintenance Materials 100% of maintenance labor costs 17,766 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity 175,030 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 112,989 Solid Waste Disposal NA - Total Annual Direct Operating Costs (DC) 673,234 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 56,345 Administration (2% total capital costs) 2% of total capital costs (TCI) 75,893 Property tax (1% total capital costs) 1% of total capital costs (TCI) 37,947 Insurance (1% total capital costs) 1% of total capital costs (TCI) 37,947 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 358,188 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 566,319 Total Annual Cost (Annualized Capital Cost + Operating Cost) 1,239,553 Pollutant Removed (tons/yr) B 8,588 Cost per ton of PM Removed 144 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDust Collector Hi(e)Hi(c) Page 11 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each (Ref. EPA/452/B-02-001 Section 6 page 1-42) Amount Required 6,870 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per cartrige Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 2,000 50,761 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 1,000 17,766 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 466 kw-hr 3,730,402 175,030 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.274 Mscf 858.75 Mscfm 412,199 112,989 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 1 gr/dscf 250,500 dscfm NA 8589 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.9 Currently assumes 99.99%. Emission Reduction T/yr 8,588 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kwh Blower 429,374 6 0.65 466.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 SO2 Dry Scrubber pulverized coal (Feb 13-05).xlsDust Collector Hi(e)Hi(c) Page 12 of 12

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 1,015,890 Instrumentation 10% of control device cost (A) 101,589 IN Sales Taxes 6.0% of control device cost (A) 60,953 Freight 5% of control device cost (A) 50,794 Purchased Equipment Total (B) 21% 1,229,227 Installation Foundations & supports 12% of purchased equip cost (B) 147,507 Handling & erection 40% of purchased equip cost (B) 491,691 Electrical 1% of purchased equip cost (B) 12,292 Piping 30% of purchased equip cost (B) 368,768 Insulation 1% of purchased equip cost (B) 12,292 Painting 1% of purchased equip cost (B) 12,292 Installation Total 85% 1,044,843 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 2,274,069 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 122,923 Construction & field expenses 10% of purchased equip cost (B) 122,923 Construction fee 10% of purchased equip cost (B) 122,923 Start-up 1% of purchased equip cost (B) 12,292 Performance test 1% of purchased equip cost (B) 12,292 Contingencies 3% of purchased equip cost (B) 36,877 Total Indirect Capital Costs, IC 35% 430,229 Total Capital Investment (TCI) = DC + IC 2,704,299 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 2,833,201 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity 508,449 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity 536,334 Total Annual Direct Operating Costs 3,908,885 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,086 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,043 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,043 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 385,031 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 4,420,629 Total Annual Cost (Annualized Capital Cost + Operating Cost) 8,329,513 Pollutant Removed (tons/yr) B 3,987 Cost per ton of SO2 Removed 2,089 6 SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1587.6 kw-hr 11,430,817 536,334 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 772.9 gpm 333,881 67,793 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 2768.55 lb/hr 9,967 2,833,201 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 772.9 gpm 333,881 508,449 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 443 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 3986.7 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 3,864 125 0.8 0.7 162.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 772.9 62.5 0.8 0.7 16.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1694.36 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 2,833,201 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity 508,449 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity 536,334 Total Annual Direct Operating Costs 3,908,885 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 11,327,952 Total Annual Cost (Annualized Capital Cost + Operating Cost) 15,236,837 Pollutant Removed (tons/yr) B 3,987 Cost per ton of SO2 Removed 3,822 6 SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1587.6 kw-hr 11,430,817 536,334 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 772.9 gpm 333,881 67,793 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 2768.55 lb/hr 9,967 2,833,201 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 772.9 gpm 333,881 508,449 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 443 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 3986.7 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 3,864 125 0.8 0.7 162.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 772.9 62.5 0.8 0.7 16.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1694.36 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 1,015,890 Instrumentation 10% of control device cost (A) 101,589 IN Sales Taxes 6.0% of control device cost (A) 60,953 Freight 5% of control device cost (A) 50,794 Purchased Equipment Total (B) 21% 1,229,227 Installation Foundations & supports 12% of purchased equip cost (B) 147,507 Handling & erection 40% of purchased equip cost (B) 491,691 Electrical 1% of purchased equip cost (B) 12,292 Piping 30% of purchased equip cost (B) 368,768 Insulation 1% of purchased equip cost (B) 12,292 Painting 1% of purchased equip cost (B) 12,292 Installation Total 85% 1,044,843 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 2,274,069 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 122,923 Construction & field expenses 10% of purchased equip cost (B) 122,923 Construction fee 10% of purchased equip cost (B) 122,923 Start-up 1% of purchased equip cost (B) 12,292 Performance test 1% of purchased equip cost (B) 12,292 Contingencies 3% of purchased equip cost (B) 36,877 Total Indirect Capital Costs, IC 35% 430,229 Total Capital Investment (TCI) = DC + IC 2,704,299 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 2,833,201 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity 508,449 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity 536,334 Total Annual Direct Operating Costs 3,908,885 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,086 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,043 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,043 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 385,031 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 4,420,629 Total Annual Cost (Annualized Capital Cost + Operating Cost) 8,329,513 Pollutant Removed (tons/yr) B 4,429 Cost per ton of SO2 Removed 1,881 6 SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1587.6 kw-hr 11,430,817 536,334 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 772.9 gpm 333,881 67,793 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 2768.55 lb/hr 9,967 2,833,201 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 772.9 gpm 333,881 508,449 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.99% T/yr Currently assumes 80%. 99.99% 0 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4429.2 Assuming 99.99% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 3,864 125 0.8 0.7 162.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 772.9 62.5 0.8 0.7 16.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1694.36 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 2,833,201 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity 508,449 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity 536,334 Total Annual Direct Operating Costs 3,908,885 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 11,327,952 Total Annual Cost (Annualized Capital Cost + Operating Cost) 15,236,837 Pollutant Removed (tons/yr) B 4,429 Cost per ton of SO2 Removed 3,440 6 SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 1587.6 kw-hr 11,430,817 536,334 $/kw-hr, 1,588 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 772.9 gpm 333,881 67,793 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 2768.55 lb/hr 9,967 2,833,201 $/Ton, 2,768.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 772.9 gpm 333,881 508,449 $/Mgal, 772.9 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 4.92 lb/mmbtu 250 MMBtu/hr NA 4,429.69 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.99% T/yr Currently assumes 80%. 99.99% 0 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 4429.2 Assuming 99.99% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 386,437 12 0.55 0.7 1409.2 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 3,864 125 0.8 0.7 162.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 772.9 62.5 0.8 0.7 16.2 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 1107.42 lb/hr SO2 2.50 lb NaOH/lb SO2 2768.55 lb/hr Caustic Lime Use 1107.42 lb/hr SO2 1.53 lb Lime/lb SO2 1694.36 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber Pulverized Coal (Feb 13-05).xlsWetScrub Hi(e)-Hi(c) Page 8 of 8

SO 2 Residual Oil

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,200,768 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity 268,639 Total Annual Direct Operating Costs 1,500,308 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 1,716,102 Total Annual Cost (Annualized Capital Cost + Operating Cost) 3,216,410 Pollutant Removed (tons/yr) B 2,397 Cost per ton of SO2 Removed 1,342 SO2 AFGD residual oil (Feb 13-05).xlsAFGD Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 795.2 kw-hr 5,725,468 268,639 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 8.2 gpm 3,545 720 $/Mgal, 8.2 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 985.63 lb/hr 3,943 1,200,768 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 126 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2397.1 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Limestone Use 630.80 lb/hr SO2 1.6 lb Limestone/lb SO2 985.63 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 985.63 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 6.67 gpm water use 6.07 gpm Water required for gypsum formation 2738 lb/hr 5 gpm 8 O2 for gypsum formation 158 lb/hr Air for gypsum formation 789 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD residual oil (Feb 13-05).xlsAFGD Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,200,768 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity 268,639 Total Annual Direct Operating Costs 1,500,308 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 8,919,375 Total Annual Cost (Annualized Capital Cost + Operating Cost) 10,419,684 Pollutant Removed (tons/yr) B 2,397 Cost per ton of SO2 Removed 4,347 SO2 AFGD residual oil (Feb 13-05).xlsAFGD Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 795.2 kw-hr 5,725,468 268,639 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 8.2 gpm 3,545 720 $/Mgal, 8.2 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 985.63 lb/hr 3,943 1,200,768 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 126 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2397.1 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Limestone Use 630.80 lb/hr SO2 1.6 lb Limestone/lb SO2 985.63 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 985.63 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 6.67 gpm water use 6.07 gpm Water required for gypsum formation 2738 lb/hr 5 gpm 8 O2 for gypsum formation 158 lb/hr Air for gypsum formation 789 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD residual oil (Feb 13-05).xlsAFGD Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,200,768 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity 268,639 Total Annual Direct Operating Costs 1,500,308 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 8,919,375 Total Annual Cost (Annualized Capital Cost + Operating Cost) 10,419,684 Pollutant Removed (tons/yr) B 2,511 Cost per ton of SO2 Removed 4,150 SO2 AFGD residual oil (Feb 13-05).xlsAFGD Hi(e)-Hi(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 795.2 kw-hr 5,725,468 268,639 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 8.2 gpm 3,545 720 $/Mgal, 8.2 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 985.63 lb/hr 3,943 1,200,768 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.50% T/yr Currently assumes 80%. 99.50% 13 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2510.6 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Limestone Use 630.80 lb/hr SO2 1.6 lb Limestone/lb SO2 985.63 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 985.63 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 6.67 gpm water use 6.07 gpm Water required for gypsum formation 2738 lb/hr 5 gpm 8 O2 for gypsum formation 158 lb/hr Air for gypsum formation 789 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD residual oil (Feb 13-05).xlsAFGD Hi(e)-Hi(c) Page 6 of 8

BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,200,768 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity 268,639 Total Annual Direct Operating Costs 1,500,308 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 1,716,102 Total Annual Cost (Annualized Capital Cost + Operating Cost) 3,216,410 Pollutant Removed (tons/yr) B 2,511 Cost per ton of SO2 Removed 1,281 SO2 AFGD residual oil (Feb 13-05).xlsAFGD Hi(e)-Lo(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 ADVANCED FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 795.2 kw-hr 5,725,468 268,639 $/kw-hr, 795 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 8.2 gpm 3,545 720 $/Mgal, 8.2 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 1 Mscfm 432 118 $/Mscf, 1.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Limestone) 304.57 Ton 985.63 lb/hr 3,943 1,200,768 $/Ton, 985.6 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.50% T/yr Currently assumes 80%. 99.50% 13 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2510.6 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Limestone Use 630.80 lb/hr SO2 1.6 lb Limestone/lb SO2 985.63 lb/hr Limestone Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 985.63 lb/hr Equation 6-38 EPA/600/R-00/093 changing molecular weight for that of limestone Water required 6.67 gpm water use 6.07 gpm Water required for gypsum formation 2738 lb/hr 5 gpm 8 O2 for gypsum formation 158 lb/hr Air for gypsum formation 789 lb/hr Centrifuge horse power 40 30 kw SO2 AFGD residual oil (Feb 13-05).xlsAFGD Hi(e)-Lo(c) Page 8 of 8

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,307,503 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity 258,571 Total Annual Direct Operating Costs 1,596,975 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 1,812,769 Total Annual Cost (Annualized Capital Cost + Operating Cost) 3,409,744 Pollutant Removed (tons/yr) B 2,271 Cost per ton of SO2 Removed 1,501 4 5 6 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Lo(e)-Lo(c) Page 1 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 765.4 kw-hr 5,510,886 258,571 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 6.6 gpm 2,857 580 $/Mgal, 6.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1073.24 lb/hr 4,293 1,307,503 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.852 ton/hr 6,135 155,700 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 252 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2270.9 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 1073.24 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 1073.24 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 7.27 gpm Equation 6-39 EPA/600/R-00/093 water use 6.61 gpm SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Lo(e)-Lo(c) Page 2 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,307,503 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity 258,571 Total Annual Direct Operating Costs 1,596,975 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 9,016,042 Total Annual Cost (Annualized Capital Cost + Operating Cost) 10,613,017 Pollutant Removed (tons/yr) B 2,271 Cost per ton of SO2 Removed 4,673 4 5 6 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Lo(e)-Hi(c) Page 3 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 765.4 kw-hr 5,510,886 258,571 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 6.6 gpm 2,857 580 $/Mgal, 6.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1073.24 lb/hr 4,293 1,307,503 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.852 ton/hr 6,135 155,700 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 252 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2270.9 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 1073.24 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 1073.24 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 7.27 gpm Equation 6-39 EPA/600/R-00/093 water use 6.61 gpm SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Lo(e)-Hi(c) Page 4 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,307,503 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity 258,571 Total Annual Direct Operating Costs 1,596,975 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 9,016,042 Total Annual Cost (Annualized Capital Cost + Operating Cost) 10,613,017 Pollutant Removed (tons/yr) B 2,397 Cost per ton of SO2 Removed 4,428 4 5 6 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Hi(e)-Hi(c) Page 5 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 765.4 kw-hr 5,510,886 258,571 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 6.6 gpm 2,857 580 $/Mgal, 6.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1073.24 lb/hr 4,293 1,307,503 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.852 ton/hr 6,135 155,700 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 126 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2397.1 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 1073.24 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 1073.24 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 7.27 gpm Equation 6-39 EPA/600/R-00/093 water use 6.61 gpm SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Hi(e)-Hi(c) Page 6 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 406,298 Instrumentation 10% of control device cost (A) 40,630 IN Sales Taxes 6.0% of control device cost (A) 24,378 Freight 5% of control device cost (A) 20,315 Purchased Equipment Total (B) 21% 491,621 Installation Foundations & supports 12% of purchased equip cost (B) 58,994 Handling & erection 40% of purchased equip cost (B) 196,648 Electrical 1% of purchased equip cost (B) 4,916 Piping 30% of purchased equip cost (B) 147,486 Insulation 1% of purchased equip cost (B) 4,916 Painting 1% of purchased equip cost (B) 4,916 Installation Total 85% 417,878 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 909,498 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 49,162 Construction & field expenses 10% of purchased equip cost (B) 49,162 Construction fee 10% of purchased equip cost (B) 49,162 Start-up 1% of purchased equip cost (B) 4,916 Performance test 1% of purchased equip cost (B) 4,916 Contingencies 3% of purchased equip cost (B) 14,749 Total Indirect Capital Costs, IC 35% 172,067 Total Capital Investment (TCI) = DC + IC 1,081,566 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH - Reagent #2 304.57 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime 1,307,503 Catalyst NA - Wastewater Treatment NA $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity - Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity 258,571 Total Annual Direct Operating Costs 1,596,975 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 21,631 Property tax (1% total capital costs) 1% of total capital costs (TCI) 10,816 Insurance (1% total capital costs) 1% of total capital costs (TCI) 10,816 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 153,991 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 1,812,769 Total Annual Cost (Annualized Capital Cost + Operating Cost) 3,409,744 Pollutant Removed (tons/yr) B 2,397 Cost per ton of SO2 Removed 1,422 4 5 6 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Hi(e)-Lo(c) Page 7 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 765.4 kw-hr 5,510,886 258,571 $/kw-hr, 765 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 6.6 gpm 2,857 580 $/Mgal, 6.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 280.00 Ton 0.00 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 304.57 Ton 1073.24 lb/hr 4,293 1,307,503 $/Ton, 1,073.2 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25.38 Ton 0.852 ton/hr 6,135 155,700 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 0.0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 95% T/yr Currently assumes 80%. 95% 126 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2397.1 Assuming 95% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 7 125 0.8 0.7 0.3 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 0.0 62.5 0.8 0.7 0.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 1073.24 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 flow rate 630.80 lb/hr Reagent Feed rate 1073.24 lb/hr Equation 6-38 EPA/600/R-00/093 Reagent flow rate 7.27 gpm Equation 6-39 EPA/600/R-00/093 water use 6.61 gpm SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDryScrub Hi(e)-Lo(c) Page 8 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 771,076 Instrumentation 10% of control device cost (A) 77,108 IN Sales Taxes 6% of control device cost (A) 46,265 Freight 5% of control device cost (A) 38,554 Purchased Equipment Total (B) 21% 933,002 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 37,320 Handling & erection 50% of purchased equip cost (B) 466,501 Electrical 8% of purchased equip cost (B) 74,640 Piping 1% of purchased equip cost (B) 9,330 Insulation for ductwork 7% of purchased equip cost (B) 65,310 Painting 4% of purchased equip cost (B) 37,320 Installation Total 74% 690,421 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 1,623,423 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 93,300 Construction and field expense 20% of purchased equip cost (B) 186,600 Contractor fees 10% of purchased equip cost (B) 93,300 Startup 1% of purchased equip cost (B) 9,330 Performance test 1% of purchased equip cost (B) 9,330 Contingencies 3% of purchased equip cost (B) 27,990 Total Indirect Capital Costs 45% 419,851 Total Capital Investment (TCI) = DC + IC 2,043,273 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 50,761 Supervisor 15% of operator labor costs 7,614 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 17,766 Maintenance Materials 100% of maintenance labor costs 17,766 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity 175,030 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 112,989 Solid Waste Disposal NA - Total Annual Direct Operating Costs (DC) 673,234 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 56,345 Administration (2% total capital costs) 2% of total capital costs (TCI) 40,865 Property tax (1% total capital costs) 1% of total capital costs (TCI) 20,433 Insurance (1% total capital costs) 1% of total capital costs (TCI) 20,433 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 192,871 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 330,947 Total Annual Cost (Annualized Capital Cost + Operating Cost) 1,004,180 Pollutant Removed (tons/yr) B 8,503 Cost per ton of PM Removed 118 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDust Collector Lo(e)Lo(c) Page 9 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each (Ref. EPA/452/B-02-001 Section 6 page 1-42) Amount Required 6,870 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per cartrige Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 2,000 50,761 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 1,000 17,766 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 466 kw-hr 3,730,402 175,030 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.274 Mscf 858.75 Mscfm 412,199 112,989 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 1 gr/dscf 250,500 dscfm NA 8589 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99% 85.9 Currently assumes 99%. Emission Reduction T/yr 8,503 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kwh Blower 429,374 6 0.65 466.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDust Collector Lo(e)Lo(c) Page 10 of 12

BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Fabric Filter (EC) + bags + auxillary equipment 1,431,998 Instrumentation 10% of control device cost (A) 143,200 IN Sales Taxes 6% of control device cost (A) 85,920 Freight 5% of control device cost (A) 71,600 Purchased Equipment Total (B) 21% 1,732,717 Direct installation costs Foundations & supports 4% of purchased equip cost (B) 69,309 Handling & erection 50% of purchased equip cost (B) 866,359 Electrical 8% of purchased equip cost (B) 138,617 Piping 1% of purchased equip cost (B) 17,327 Insulation for ductwork 7% of purchased equip cost (B) 121,290 Painting 4% of purchased equip cost (B) 69,309 Installation Total 74% 1,282,211 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost 3,014,928 Indirect Capital Costs Engineering 10% of purchased equip cost (B) 173,272 Construction and field expense 20% of purchased equip cost (B) 346,543 Contractor fees 10% of purchased equip cost (B) 173,272 Startup 1% of purchased equip cost (B) 17,327 Performance test 1% of purchased equip cost (B) 17,327 Contingencies 3% of purchased equip cost (B) 51,982 Total Indirect Capital Costs 45% 779,723 Total Capital Investment (TCI) = DC + IC 3,794,650 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 50,761 Supervisor 15% of operator labor costs 7,614 Maintenance Labor 17.77 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 17,766 Maintenance Materials 100% of maintenance labor costs 17,766 Replacement parts, bags 291,306 Utilities Electricity 0.05 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity 175,030 Compressed Air 0.27 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity 112,989 Solid Waste Disposal NA - Total Annual Direct Operating Costs (DC) 673,234 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 56,345 Administration (2% total capital costs) 2% of total capital costs (TCI) 75,893 Property tax (1% total capital costs) 1% of total capital costs (TCI) 37,947 Insurance (1% total capital costs) 1% of total capital costs (TCI) 37,947 Capital Recovery 9% for a 20- year equipment life and a 7% interest rate 358,188 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 566,319 Total Annual Cost (Annualized Capital Cost + Operating Cost) 1,239,553 Pollutant Removed (tons/yr) B 8,588 Cost per ton of PM Removed 144 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDust Collector Hi(e)Hi(c) Page 11 of 12

Capital Recovery Factors Primary Installation Interest Rate 7.0% 20 years CRF 0.0944 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 years Rep part cost per unit 35.53 $ each (Ref. EPA/452/B-02-001 Section 6 page 1-42) Amount Required 6,870 Number Total Rep Parts Cost 270,963 Cost adjusted for freight & sales tax 20,343 10 min per cartrige Total Installed Cost 291,306 Annualized Cost 161,119 Total Cost Replacement Parts (Bags) 291,306 Design Flow 250,500 dscfm 284659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm BART ANALYSIS 2004 DRY FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 2 hr/8 hr shift 2,000 50,761 $/Hr, 2.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA NA NA Calc'd as % of labor costs Maint Labor 17.77 Hr 1 hr/8 hr shift 1,000 17,766 $/Hr, 1.0 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA Calc'd as % of labor costs Electricity 0.047 kw-hr 466 kw-hr 3,730,402 175,030 $/kw-hr, 466.3 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.274 Mscf 858.75 Mscfm 412,199 112,989 $/Mscf, 858.7 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 300 Ton 0 lb-mole/hr 0 0 $/Ton, 0.0 lb-mole/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH SW Disposal 25.38 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/Ton, 1.000 gr/dscf, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 35.53299492 bag 6869.98476 bags 2 yr life 161,119 $/bag, 6,870.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 1 gr/dscf 250,500 dscfm NA 8589 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 99.99% 0.9 Currently assumes 99.99%. Emission Reduction T/yr 8,588 Electrical Consumption Requirements Kilowatts Flow acfm D P in H2O Blower-Motor Eff kwh Blower 429,374 6 0.65 466.3 OAQPS Cost Cont Manual 6th ed - Eq 1.14 SO2 Dry Scrubber Residual oil (Feb 13-05).xlsDust Collector Hi(e)Hi(c) Page 12 of 12

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 1,015,890 Instrumentation 10% of control device cost (A) 101,589 IN Sales Taxes 6.0% of control device cost (A) 60,953 Freight 5% of control device cost (A) 50,794 Purchased Equipment Total (B) 21% 1,229,227 Installation Foundations & supports 12% of purchased equip cost (B) 147,507 Handling & erection 40% of purchased equip cost (B) 491,691 Electrical 1% of purchased equip cost (B) 12,292 Piping 30% of purchased equip cost (B) 368,768 Insulation 1% of purchased equip cost (B) 12,292 Painting 1% of purchased equip cost (B) 12,292 Installation Total 85% 1,044,843 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 2,274,069 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 122,923 Construction & field expenses 10% of purchased equip cost (B) 122,923 Construction fee 10% of purchased equip cost (B) 122,923 Start-up 1% of purchased equip cost (B) 12,292 Performance test 1% of purchased equip cost (B) 12,292 Contingencies 3% of purchased equip cost (B) 36,877 Total Indirect Capital Costs, IC 35% 430,229 Total Capital Investment (TCI) = DC + IC 2,704,299 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 1,613,832 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity 276,044 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity 291,183 Total Annual Direct Operating Costs 2,211,961 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,086 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,043 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,043 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 385,031 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 2,723,705 Total Annual Cost (Annualized Capital Cost + Operating Cost) 4,935,665 Pollutant Removed (tons/yr) B 2,271 Cost per ton of SO2 Removed 2,173 6 SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Lo(e)-Lo(c) Page 1 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 861.9 kw-hr 6,205,952 291,183 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 419.6 gpm 181,269 36,806 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 1577.01 lb/hr 5,677 1,613,832 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 419.6 gpm 181,269 276,044 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 252 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2270.9 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 2,098 125 0.8 0.7 88.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 419.6 62.5 0.8 0.7 8.8 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 965.13 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Lo(e)-Lo(c) Page 2 of 8

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 1,613,832 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity 276,044 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity 291,183 Total Annual Direct Operating Costs 2,211,961 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 9,631,028 Total Annual Cost (Annualized Capital Cost + Operating Cost) 11,842,989 Pollutant Removed (tons/yr) B 2,271 Cost per ton of SO2 Removed 5,215 6 SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Lo(e)-Hi(c) Page 3 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 861.9 kw-hr 6,205,952 291,183 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 419.6 gpm 181,269 36,806 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 1577.01 lb/hr 5,677 1,613,832 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 419.6 gpm 181,269 276,044 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 90% T/yr Currently assumes 80%. 90% 252 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2270.9 Assuming 90% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 2,098 125 0.8 0.7 88.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 419.6 62.5 0.8 0.7 8.8 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 965.13 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Lo(e)-Hi(c) Page 4 of 8

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 1,015,890 Instrumentation 10% of control device cost (A) 101,589 IN Sales Taxes 6.0% of control device cost (A) 60,953 Freight 5% of control device cost (A) 50,794 Purchased Equipment Total (B) 21% 1,229,227 Installation Foundations & supports 12% of purchased equip cost (B) 147,507 Handling & erection 40% of purchased equip cost (B) 491,691 Electrical 1% of purchased equip cost (B) 12,292 Piping 30% of purchased equip cost (B) 368,768 Insulation 1% of purchased equip cost (B) 12,292 Painting 1% of purchased equip cost (B) 12,292 Installation Total 85% 1,044,843 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 2,274,069 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 122,923 Construction & field expenses 10% of purchased equip cost (B) 122,923 Construction fee 10% of purchased equip cost (B) 122,923 Start-up 1% of purchased equip cost (B) 12,292 Performance test 1% of purchased equip cost (B) 12,292 Contingencies 3% of purchased equip cost (B) 36,877 Total Indirect Capital Costs, IC 35% 430,229 Total Capital Investment (TCI) = DC + IC 2,704,299 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 1,613,832 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity 276,044 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity 291,183 Total Annual Direct Operating Costs 2,211,961 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 54,086 Property tax (1% total capital costs) 1% of total capital costs (TCI) 27,043 Insurance (1% total capital costs) 1% of total capital costs (TCI) 27,043 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 385,031 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 2,723,705 Total Annual Cost (Annualized Capital Cost + Operating Cost) 4,935,665 Pollutant Removed (tons/yr) B 2,523 Cost per ton of SO2 Removed 1,956 6 SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Hi(e)-Lo(c) Page 5 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 861.9 kw-hr 6,205,952 291,183 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 419.6 gpm 181,269 36,806 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 1577.01 lb/hr 5,677 1,613,832 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 419.6 gpm 181,269 276,044 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.99% T/yr Currently assumes 80%. 99.99% 0 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2523.0 Assuming 99.99% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 2,098 125 0.8 0.7 88.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 419.6 62.5 0.8 0.7 8.8 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 965.13 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Hi(e)-Lo(c) Page 6 of 8

BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Purchased Equipment Costs - Absorber + packing + auxillary equipment, EC 15,243,451 Instrumentation 10% of control device cost (A) 1,524,345 IN Sales Taxes 6.0% of control device cost (A) 914,607 Freight 5% of control device cost (A) 762,173 Purchased Equipment Total (B) 21% 18,444,576 Installation Foundations & supports 12% of purchased equip cost (B) 2,213,349 Handling & erection 40% of purchased equip cost (B) 7,377,831 Electrical 1% of purchased equip cost (B) 184,446 Piping 30% of purchased equip cost (B) 5,533,373 Insulation 1% of purchased equip cost (B) 184,446 Painting 1% of purchased equip cost (B) 184,446 Installation Total 85% 15,677,890 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Total Direct Capital Cost, DC 34,122,466 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 1,844,458 Construction & field expenses 10% of purchased equip cost (B) 1,844,458 Construction fee 10% of purchased equip cost (B) 1,844,458 Start-up 1% of purchased equip cost (B) 184,446 Performance test 1% of purchased equip cost (B) 184,446 Contingencies 3% of purchased equip cost (B) 553,337 Total Indirect Capital Costs, IC 35% 6,455,602 Total Capital Investment (TCI) = DC + IC 40,578,068 OPERATING COSTS Direct Annual Operating Costs, DC Operating Labor Operator 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 11,421 Supervisor 15% of oper labor costs 15% 1,713 Operating Materials Reagent #1 284 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH 1,613,832 Reagent #2 NA $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime - Catalyst NA - Wastewater Treatment 1.52 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity 276,044 Maintenance Maintenance Labor 17.77 1/2 hr per shift 8,883 Maintenance Materials 100% of maintenance labor costs 8,883 Electricity - Fan, Pump 0.05 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity 291,183 Total Annual Direct Operating Costs 2,211,961 Indirect Operating Costs Overhead 60% of total labor and material costs 18,541 Administration (2% total capital costs) 2% of total capital costs (TCI) 811,561 Property tax (1% total capital costs) 1% of total capital costs (TCI) 405,781 Insurance (1% total capital costs) 1% of total capital costs (TCI) 405,781 Capital Recovery 14.24% for a 10- year equipment life and a 7% interest rate 5,777,404 Total Annual Indirect Operating Costs Sum indirect oper costs + capital recovery cos 9,631,028 Total Annual Cost (Annualized Capital Cost + Operating Cost) 11,842,989 Pollutant Removed (tons/yr) B 2,523 Cost per ton of SO2 Removed 4,694 6 SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Hi(e)-Hi(c) Page 7 of 8

Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm BART ANALYSIS 2004 WET FLUE GAS DESULFURIZATION Operating Cost Calculations Annual hours of operation: 8,000 Utilization Rate: 90.0% Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 450 11,421 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 15% of Op. NA 1,713 15% of Operator Costs Maint Labor 17.77 Hr 0.5 hr/8 hr shift 450 4,125 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 1% of purchased equipment costs Electricity 0.047 kw-hr 861.9 kw-hr 6,205,952 291,183 $/kw-hr, 862 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.20 Mgal 419.6 gpm 181,269 36,806 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.25 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Caustic) 284.26 Ton 1577.01 lb/hr 5,677 1,613,832 $/Ton, 1,577.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, 50 wt% NaOH Reagent #2 (Lime) 300 Ton 0.000 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, 62 lb/lbmole, Lime SW Disposal 25 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr Haz W Disp 273 Ton 0.000 ton/hr 0 0 $/ton, 4 gr/scf, 50 Mscfm, 8460 hr/yr WW Treat 1.52 Mgal 419.6 gpm 181,269 276,044 $/Mgal, 419.6 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 0 ft 3 0 ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 0 bag 0 bags 2 yr life 0 $/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Flow Unit of Control Eff. Emis Rate Factor Measure Rate Measure % T/yr Comments/Notes 2.80 lb/mmbtu 250 MMBtu/hr NA 2,523.21 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure 99.99% T/yr Currently assumes 80%. 99.99% 0 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 2523.0 Assuming 99.99% control. Flow acfm P in H2O Blower Eff Motor Eff kw Blower 209,802 12 0.55 0.7 765.1 OAQPS Cost Cont Manual 6th ed - Eq 1.48 Flow gpm P ft H2O Pump Eff Motor Eff Circ Pump 2,098 125 0.8 0.7 88.0 OAQPS Cost Cont Manual 6th ed - Eq 1.49 H2O WW Disch 419.6 62.5 0.8 0.7 8.8 OAQPS Cost Cont Manual 6th ed - Eq 1.49 Caustic Use 630.80 lb/hr SO2 2.50 lb NaOH/lb SO2 1577.01 lb/hr Caustic Lime Use 630.80 lb/hr SO2 1.53 lb Lime/lb SO2 965.13 lb/hr Lime Water Makeup Rate/WW Disch = 20% of circulating water rate Utility use rates basis: 8000 hr/yr, 90.0% of capacity SO2 Wet Scrubber residual oil (Feb 13-05).xlsWetScrub Hi(e)-Hi(c) Page 8 of 8

VOC Pulverized Coal

Carbon Adsorbtion System BART Emission Control Cost Analysis CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 1,829,306 Instrumentation 10% of control device cost (A) 182,931 IN Sales Taxes 6.0% of control device cost (A) 109,758 Freight 5% of control device cost (A) 91,465 Auxiliary equipment (not included in CD cost 0% of control device cost (A) 0 Purchased Equipment Total (B) 21% 2,213,461 Installation Foundations & supports 8% of purchased equip cost (B) 177,077 Handling, erection 14% of purchased equip cost (B) 309,884 Electrical 4% of purchased equip cost (B) 88,538 Piping 2% of purchased equip cost (B) 44,269 Insulation 1% of purchased equip cost (B) 22,135 Painting 1% of purchased equip cost (B) 22,135 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 30% 664,038 Total Direct Capital Cost 2,877,499 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 221,346 Construction, field exp 5% of purchased equip cost (B) 110,673 Construction fee 10% of purchased equip cost (B) 221,346 Startup 2% of purchased equip cost (B) 44,269 Tests 1% of purchased equip cost (B) 22,135 Contingencies 3% of purchased equip cost (B) 66,404 Total Indirect Capital Costs 31% 686,173 Total Capital Investment (TCI) 3,563,672 Replacement Parts Cost & 0 Capital Recovery Costs, 10 years, Interest Rate, 7% 3,563,672 Total Annualized Capital Costs 507,387 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 110% of maint labor costs 9,772 Electricity 0.05 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity 6,010 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 17.5 gpm, 8000 hr/yr, 90.0% of capacity 1,873 Compressed Air NA - Steam 7.47 $/1000 lbs, 295.3 lb/hr, 8000 hr/yr, steam 15,883 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Replacement Parts (carbon) NA - Catalyst NA - Total Annual Direct Operating Costs 57,015 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 19,949 Property tax (1% total capital costs) 1% of total capital costs (TCI) 35,637 Insurance (1% total capital costs) 1% of total capital costs (TCI) 35,637 Administration (2% total capital costs) 2% of total capital costs (TCI) 71,273 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 669,883 Total Annual Cost (Annualized Capital Cost + Operating Cost) 726,897 Pollutant Removed (tons/yr) 3 Cost per ton of NOx Removed 244,192 Notes & Assumptions Carbon adsorption Pulverized Coal.xlscarbon adsorption Page 1 of 2

(Continued) Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 5 years CRF 0.2439 Catalyst cost per unit 1.18 $ per lb carbon ($1.00 + $0.05 acutalized to 2004) Amount Required 0.0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment (carbon replacement) 5 CRF 0.2439 Rep part cost per unit 0.00 Amount Required 0 lbs Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 135 Temp Deg F 12% % Moisture 315,404 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 1903.553299 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 0.0 kw-hr 128,085 6,010 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 17.47 gpm 8,387 1,873 $/Mgal, 17.5 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Steam 7.47 1000 lbs 295.3 lb/hr 2,126,250 15,883 $/1000 lbs, 295.3 lb/hr, 8000 hr/yr, steam Reagent (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25 Ton 0.0 ton/yr 0 0 $/Ton, 0.0 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 0.844 lb/hr, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 1.18 ft 3 0.0 ft 3 5 0 $/ft3, 0.0 ft3, 5, 8000 hr/yr, 90.0% of capacity Rep Parts 0.00 $/lb 0 lbs 5 0 $/$/lb, 0.0 lbs, 5, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.8 lb/hr 250,500 dscfm NA 3.04 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 98% 0.06 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 3 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 11.4 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.01 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 0.0 Ammonia 0.8 lb/hr NOx 0.370 lb NH3/lb NOx 3.8 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 0.8 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 13.5 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 315,404 Vol #2 0.0 ft3 Steam requirements 295 lb/hr (Multiplied by a factor of 100 given the size of the adsorbers) Cooling water 17 gpm (3.43 gal/lb of steam + water to generate the steam) Electricity Fan (1) 23 hp 17.4 kw 7200 hrs 125352 Fan (2) 0.04 hp 0.0 kw 3840 hrs 104 pump 0.61 hp 0.5 kw 5760 hrs 2628 Carbon adsorption Pulverized Coal.xlscarbon adsorption Page 2 of 2

BART ANLYSIS 2004 REFRIGERATED CONDENSER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 101,108,345 Instrumentation 10% of control device cost (A) 10,110,834 IN Sales Taxes 6.0% of control device cost (A) 6,066,501 Freight 5% of control device cost (A) 5,055,417 Auxiliary equipment (not included in CD cost 1% of control device cost (A) 1,011,083 Purchased Equipment Total (B) 22.0% 123,352,181 Installation Foundations & supports 14% of purchased equip cost (B) 17,269,305 Handling, erection 8% of purchased equip cost (B) 9,868,174 Electrical 8% of purchased equip cost (B) 9,868,174 Piping 4% of purchased equip cost (B) 4,934,087 Insulation 2% of purchased equip cost (B) 2,467,044 Painting 10% of purchased equip cost (B) 12,335,218 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate section Installation Total 46% 56,742,003 Total Direct Capital Cost 180,094,184 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 12,335,218 Construction, field exp 5% of purchased equip cost (B) 6,167,609 Construction fee 10% of purchased equip cost (B) 12,335,218 Startup 2% of purchased equip cost (B) 2,467,044 Tests 1% of purchased equip cost (B) 1,233,522 Contingencies 3% of purchased equip cost (B) 3,700,565 Total Indirect Capital Costs 31% 38,239,176 Total Capital Investment (TCI) 218,333,360 Replacement Parts Cost & 0 Capital Recovery Costs, 15 years, Interest Rate, 7% 218,333,360 Total Annualized Capital Costs 23,971,829 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 109,165 kw-hr, 8000 hr/yr, 90.0% of capacity 40,976,149 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 41,008,510 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 2,183,334 Insurance (1% total capital costs) 1% of total capital costs (TCI) 2,183,334 Administration (2% total capital costs) 2% of total capital costs (TCI) 4,366,667 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 32,724,580 Total Annual Cost (Annualized Capital Cost + Operating Cost) 73,733,090 Pollutant Removed (tons/yr) 3 Cost per ton of NOx Removed 26,971,409 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation Refrigerated Condenser pulverized coal.xls Complete costing 1 of 2

BART ANLYSIS 2004 REFRIGERATED CONDENSER Capital Recovery Factors Primary Installation Interest Rate 7.0% 15 years CRF 0.1098 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 250,500 dscfm 284,659 scfm 350 Temp Deg F 12% % Moisture 429,374 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA 1904 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 8,883 100% of maintenance labor Electricity 0.047 kw-hr 109165 kw-hr 873,319,469 40,976,149 $/kw-hr, 109,165 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0.0 scfm 0 0 $/Mscf, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.003 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.003 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.0034 lb/mmbtu 250 MMBtu/hrNA 3 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 0.30 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 3 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 429,374 5 0.55 0.9 507.4 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.00 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 507.4 Ammonia 0.8 lb/hr NOx 0.370 lb NH3/lb NOx 3.8 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 0.8 lb/hr NOx 0.000 lb Urea Sol'n/lb NOx 0.0 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 0.0 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal Electricity @ -200 of 18 kw/ton (extrapolated from data presented in EPA/452/B-02-001) R (refrigiration capacity in tons) 303 tons per condenser number of condensers 20 Electricity 109,165 Refrigerated Condenser pulverized coal.xls Complete costing 2 of 2

VOC Residual Oil

Carbon Adsorbtion System BART Emission Control Cost Analysis CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 1,550,079 Instrumentation 10% of control device cost (A) 155,008 IN Sales Taxes 6.0% of control device cost (A) 93,005 Freight 5% of control device cost (A) 77,504 Auxiliary equipment (not included in CD cost 0% of control device cost (A) 0 Purchased Equipment Total (B) 21% 1,875,595 Installation Foundations & supports 8% of purchased equip cost (B) 150,048 Handling, erection 14% of purchased equip cost (B) 262,583 Electrical 4% of purchased equip cost (B) 75,024 Piping 2% of purchased equip cost (B) 37,512 Insulation 1% of purchased equip cost (B) 18,756 Painting 1% of purchased equip cost (B) 18,756 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific NA Buildings, as required Site Specific NA Installation Total 30% 562,679 Total Direct Capital Cost 2,438,274 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 187,560 Construction, field exp 5% of purchased equip cost (B) 93,780 Construction fee 10% of purchased equip cost (B) 187,560 Startup 2% of purchased equip cost (B) 37,512 Tests 1% of purchased equip cost (B) 18,756 Contingencies 3% of purchased equip cost (B) 56,268 Total Indirect Capital Costs 31% 581,434 Total Capital Investment (TCI) 3,019,708 Replacement Parts Cost & 0 Capital Recovery Costs, 10 years, Interest Rate, 7% 3,019,708 Total Annualized Capital Costs 429,939 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 110% of maint labor costs 9,772 Electricity 0.05 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity 3,473 Natural Gas (Fuel) NA - Water 0.22 $/Mgal, 47.3 gpm, 8000 hr/yr, 90.0% of capacity 5,073 Compressed Air NA - Steam 7.47 $/1000 lbs, 799.8 lb/hr, 8000 hr/yr, steam 43,014 Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Replacement Parts (carbon) NA - Catalyst NA - Total Annual Direct Operating Costs 84,808 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 19,949 Property tax (1% total capital costs) 1% of total capital costs (TCI) 30,197 Insurance (1% total capital costs) 1% of total capital costs (TCI) 30,197 Administration (2% total capital costs) 2% of total capital costs (TCI) 60,394 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 570,676 Total Annual Cost (Annualized Capital Cost + Operating Cost) 655,484 Pollutant Removed (tons/yr) 8 Cost per ton of NOx Removed 81,311 Notes & Assumptions Carbon adsorption residual oil.xlscarbon adsorption Page 1 of 2

(Continued) Capital Recovery Factors Primary Installation Interest Rate 7.0% 10 years CRF 0.1424 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 5 years CRF 0.2439 Catalyst cost per unit 1.18 $ per lb carbon ($1.00 + $0.05 acutalized to 2004) Amount Required 0.0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment (carbon replacement) 5 CRF 0.2439 Rep part cost per unit 0.00 Amount Required 0 lbs Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 135 Temp Deg F 12% % Moisture 171,238 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor 1903.553299 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA NA of purchased equipment costs Electricity 0.047 kw-hr 0.0 kw-hr 74,015 3,473 $/kw-hr, 0 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 47.32 gpm 22,712 5,073 $/Mgal, 47.3 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0 Mscfm 0 0 $/Mscf, 0.0 Mscfm, 8000 hr/yr, 90.0% of capacity Steam 7.47 1000 lbs 799.8 lb/hr 5,758,200 43,014 $/1000 lbs, 799.8 lb/hr, 8000 hr/yr, steam Reagent (Urea 50% Solution) 0.085 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln. SW Disposal 25 Ton 0.0 ton/yr 0 0 $/Ton, 0.0 ton/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0.00 0 $/Ton, 2.285 lb/hr, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 1.18 ft 3 0.0 ft 3 5 0 $/ft3, 0.0 ft3, 5, 8000 hr/yr, 90.0% of capacity Rep Parts 0.00 $/lb 0 lbs 5 0 $/$/lb, 0.0 lbs, 5, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 2.3 lb/hr 136,000 dscfm NA 8.23 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 98% 0.16 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 8 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 0 11.4 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.01 50 0.8 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 0.0 Ammonia 2.1 lb/hr NOx 0.370 lb NH3/lb NOx 4.3 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 2.1 lb/hr NOx 1.317 lb Urea Sol'n/lb NOx 15.2 lb/hr Urea Sol'n; inlcudes 12.5 lb/hr for NH3 slip Estimating amount of catalyst required Vol. #1 5513 ft3 Flow #1 359256 acfm Flow #2 171,238 Vol #2 0.0 ft3 Steam requirements 800 lb/hr (Multiplied by a factor of 100 given the size of the adsorbers) Cooling water 47 gpm (3.43 gal/lb of steam + water to generate the steam) Electricity Fan (1) 13 hp 9.5 kw 7200 hrs 68612 Fan (2) 0.03 hp 0.0 kw 2880 hrs 66 pump 1.66 hp 1.2 kw 4320 hrs 5337 Carbon adsorption residual oil.xlscarbon adsorption Page 2 of 2

BART ANLYSIS 2004 REFRIGERATED CONDENSER CAPITAL COSTS Direct Capital Costs Purchased Equipment (1) Control Device (A) 53,333,838 Instrumentation 10% of control device cost (A) 5,333,384 IN Sales Taxes 6.0% of control device cost (A) 3,200,030 Freight 5% of control device cost (A) 2,666,692 Auxiliary equipment (not included in CD cost 1% of control device cost (A) 533,338 Purchased Equipment Total (B) 22.0% 65,067,283 Installation Foundations & supports 14% of purchased equip cost (B) 9,109,420 Handling, erection 8% of purchased equip cost (B) 5,205,383 Electrical 8% of purchased equip cost (B) 5,205,383 Piping 4% of purchased equip cost (B) 2,602,691 Insulation 2% of purchased equip cost (B) 1,301,346 Painting 10% of purchased equip cost (B) 6,506,728 Expenses not covered by items listed above 0% of purchased equip cost (B) 0 Site Preparation, as required Site Specific Buildings, as required Building extention to for additional grate section Installation Total 46% 29,930,950 Total Direct Capital Cost 94,998,233 Indirect Capital Costs Engineering, supervision 10% of purchased equip cost (B) 6,506,728 Construction, field exp 5% of purchased equip cost (B) 3,253,364 Construction fee 10% of purchased equip cost (B) 6,506,728 Startup 2% of purchased equip cost (B) 1,301,346 Tests 1% of purchased equip cost (B) 650,673 Contingencies 3% of purchased equip cost (B) 1,952,018 Total Indirect Capital Costs 31% 20,170,858 Total Capital Investment (TCI) 115,169,090 Replacement Parts Cost & 0 Capital Recovery Costs, 15 years, Interest Rate, 7% 115,169,090 Total Annualized Capital Costs 12,644,947 OPERATING COSTS Direct Operating Costs Operating Labor 25.38 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 12,690 Supervisor 15% of oper labor costs 1,904 Maintenance Labor 17.77 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity 8,883 Maintenance Materials 100% of maint labor costs 8,883 Electricity 0.05 $/kw-hr, 56,758 kw-hr, 8000 hr/yr, 90.0% of capacity 21,304,865 Natural Gas (Fuel) NA - Water NA - Compressed Air NA - Reagent #1(Anhydrous Ammonia) NA - Reagent #2 (Urea 50% Solution) NA - Solid Waste Disposal NA - Hazardous Waste Disposal NA - Wastewater Treatment NA - Catalyst NA - Replacement Parts NA - Total Annual Direct Operating Costs 21,337,225 Indirect Operating Costs Overhead 60% of oper, maint & supv labor + maint mtl cost 19,416 Property tax (1% total capital costs) 1% of total capital costs (TCI) 1,151,691 Insurance (1% total capital costs) 1% of total capital costs (TCI) 1,151,691 Administration (2% total capital costs) 2% of total capital costs (TCI) 2,303,382 Total Indirect Operating Costs Sum indirect oper costs + capital recovery cos 17,271,127 Total Annual Cost (Annualized Capital Cost + Operating Cost) 38,608,352 Pollutant Removed (tons/yr) 7 Cost per ton of NOx Removed 5,214,949 Notes & Assumptions 1 Equipment cost estimated using 0.6 power factor in conjunction with SNCR cost estimate from Wheelabrator dated 2001. 2 Used EPA guideline for catalytic oxidizers for cost analysis. 3 Increased factor for piping from 2% to 4% to cover urea piping. This is consistent with Steel Dynamics Analysis 4 Air blower power costs for catalyst bed pressure drop; ductwork pressure drop alreading part of plant design 5 Equipment cost includes instrumentation. Reduced instrumentation factor from 10% to 1% to account for tie-ins to plant control system 6 7 Make sure bed temp > 610 Deg F to min sulfate formation Refrigerated Condenser residual oil.xls Complete costing 1 of 2

BART ANLYSIS 2004 REFRIGERATED CONDENSER Capital Recovery Factors Primary Installation Interest Rate 7.0% 15 years CRF 0.1098 Enter Data in Blue Highlighted Cells Data to Summary Table in Yellow Highlighted Cells Catalyst Replacement Cost Catalyst Life 2 years Catalyst cost per unit 650 $/ft 3 Amount Required 0 ft 3 Catalyst Cost 0 Assume Labor = 15% of catalyst cost (basis labor for baghouse replacement) Replacement Parts & Equipment 2 Rep part cost per unit 33.72 $ each Amount Required 0 Number Total Rep Parts Cost 0 10 min per bag (13 hr total) Labor at $29.65/hr Total Cost Replacement Parts & Catalyst 0 Design Flow 136,000 dscfm 154,545 scfm 350 Temp Deg F 12% % Moisture 233,113 acfm Operating Cost Calculations Utilization Rate 90.0% Annual hours of operation: 8,000 Unit Unit of Use Unit of Annual Annual Comments Item Cost $ Measure Rate Measure Use* Cost Op Labor 25.38 Hr 0.5 hr/8 hr shift 500 12,690 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Supervisor NA 1904 15% of Operator Costs Maint Labor 17.8 Hr 0.5 hr/8 hr shift 500 8,883 $/Hr, 0.5 hr/8 hr shift, 8000 hr/yr, 90.0% of capacity Maint Mtls NA NA 8,883 100% of maintenance labor Electricity 0.047 kw-hr 56758 kw-hr 454,067,878 21,304,865 $/kw-hr, 56,758 kw-hr, 8000 hr/yr, 90.0% of capacity Natural Gas 4.24 Mft 3 0 scfm 0 0 $/Mft3, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Water 0.22 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Comp Air 0.27 Mscf 0.0 scfm 0 0 $/Mscf, 0.0 scfm, 8000 hr/yr, 90.0% of capacity Reagent #1(Anhydrous Ammonia) 405 Ton 0.0 lb/hr 0 0 $/Ton, 0.0 lb/hr, 8000 hr/yr, Ammonia Reagent #2 (Urea 50% Solution) 0.09 Lb 0.0 lb/hr 0 0 $/Lb, 0.0 lb/hr, 8000 hr/yr, 50 wt% Urea Soln.,90.0% of capacity SW Disposal 25 Ton 0.000 ton/hr 0 0 $/Ton, 0.009 lb/mmbtu, 8000 hr/yr Haz W Disp 273 Ton 0.000 ton/2-yr period 0 0 $/Ton, 0.009 lb/mmbtu, 8000 hr/yr WW Treat 1.5 Mgal 0 gpm 0 0 $/Mgal, 0.0 gpm, 8000 hr/yr, 90.0% of capacity Catalyst 650 ft 3 0ft 3 2 yr life 0 $/ft3, 0.0 ft3, 2 yr life, 8000 hr/yr, 90.0% of capacity Rep Parts 33.72 $/bag 0 bags 2 yr life 0 $/$/bag, 0.0 bags, 2 yr life, 8000 hr/yr, 90.0% of capacity *annual use rate is in same units of measurement as the unit cost facto Emission Control Rate Calculation Uncontrolled Emission Rate Emission Unit of Rate % Max Control Eff. Emis Rate Factor Measure Hrs Capacity % T/yr Comments/Notes 0.0091 lb/mmbtu 250 MMBtu/hrNA 8 Controlled Emission Rate Perf Unit of Flow Unit of Control Eff. Emis Rate Guarantee Measure Rate Measure % T/yr Comments/Notes 90% 0.82 Basis:8000 hr/yr, 90.0% of capacity Emission Reduction T/yr 7 Flow acfm D P in H2O Blower Eff Motor Eff kw Blower 233,113 5 0.55 0.9 275.5 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Blower 0 5 0.55 0.9 0.0 OAQPS Cost Cont Manual 5th ed - Eq 3.37 Flow gpm D P ft H2O Pump Eff Motor Eff Reagent Pump 0.00 50 0.8 0.9 0.00 OAQPS Cost Cont Manual 5th ed - Eq 9.49 Total Electricity 275.5 Ammonia 2.1 lb/hr NOx 0.370 lb NH3/lb NOx 4.3 lb/hr NH3; inlcudes 3.5 lb/hr for NH3 slip Urea 50% Sol'n 2.1 lb/hr NOx 0.000 lb Urea Sol'n/lb NOx 0.0 lb/hr Urea Sol'n per vendor quote Comp Air 0.08 scfm per lb/hr Urea 0.0 Density of 50% urea solution 71 lb/ft3 9.5 lb/gal Electricity @ -200 of 18 kw/ton (extrapolated from data presented in EPA/452/B-02-001) R (refrigiration capacity in tons) 210 tons per condenser number of condensers 15 Electricity 56,758 Refrigerated Condenser residual oil.xls Complete costing 2 of 2