Exhibit 3: Manufacturing Process
  Carillon eEnterprise E by Epicor MK Manufact'g Enterprise IQ Progression ERP Plus Scala 5.1 Solomon Traverse
How effective is the manufacturing process? Average Average Excellent Above average Excellent Average Excellent Excellent Average Average
Is forecasting based on:                    
User demand N/A No Yes Yes Yes No Yes Yes N/A No
Internal consumption N/A No Yes Yes Yes No Yes Yes N/A Yes
Sales history N/A Yes Yes Yes Yes Yes Yes Yes N/A Yes
Standard budgets include:                    
Manufacturing budget No No Yes, with separate module Yes Yes No Quantities Yes N/A N/A
Cash budget Yes No Yes, with separate module No Yes No General Ledger General Ledger N/A N/A
Material requirements budget No No Yes, with separate module Yes Yes No Quantities Yes N/A N/A
Cost center capability:         By piece   Unlimited Yes Yes No, but has job costing
Tied to payroll Yes Yes Yes No Yes Yes Limited No Yes Microsoft
Tied to projects Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Inventory management: Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Can old standard costs be stored? Yes Yes Yes Yes Yes Yes Yes Yes Yes No
Can new standard costs be recalculated easily? Yes No Yes Yes Yes Yes Yes No Yes Yes
Is there six-digit accuracy at all levels? Yes No Yes No Yes Yes 4 digit 18 digit No Yes
Track production history by:                    
Machine With customization Yes No Yes Yes Yes Yes Yes Yes Yes
Work order   Yes Yes Yes Yes Yes Yes Yes Yes Yes
Item number   Yes Yes Yes Yes Yes Yes Yes Yes Yes
Employee   Yes Yes Yes Yes Yes Yes Yes Yes Yes
Capable of the following production types:                    
Roto molding Yes Yes Yes Yes Yes Yes Yes N/A No Yes
Die cast Yes Yes Yes Yes Yes Yes Yes N/A Yes Yes
Extrusion Yes Yes Yes Yes Yes Yes Yes N/A No Yes
Injection Yes Yes Yes Yes Yes Yes Yes N/A No Yes
Generic Yes Yes Yes Yes Yes Yes Yes N/A Yes Yes
Stamping Yes Yes Yes Yes Yes Yes Yes N/A Yes Yes
Blow molding Yes Yes Yes Yes Yes Yes Yes N/A No Yes
Is theory-of-constraints used for scheduling? No Yes Yes 3rd-party vendor Yes Yes Yes No No No
Is KanBan scheduling used? No No Yes Yes Yes No Yes No No No
Can it simulate the effects of scheduling changes? No Yes Yes Yes Yes No Yes Yes No Yes
Can it handle rough-cut capacity planning? Yes Yes Yes Yes Yes Yes Yes Yes No Yes
Can it do capacity resource planning? No Yes Yes Yes Yes Yes Yes Yes No Yes
Gantt charts for planning based on the following:                    
Main work centers No Yes Yes Yes Yes Yes No Yes No No
Subwork centers No Yes Yes Yes Yes Yes No Yes No No
Machines No Yes Yes Yes Yes Yes No Yes No No
Tasks No Yes Yes Yes Yes No No No No No
Operators No No Yes Yes Yes Yes No No No No
Forecasting methods available:                    
Polynomial regression No No Yes Yes No Yes No No No No
Exponential smoothing with trend analysis No No Yes Yes No Yes No No No No
Time-series analysis No No Yes Yes Yes Yes Yes No No No
User defined No Yes Yes No Yes No Yes No No No
Can pictures can be added to inventory database? Yes Yes Yes Yes Yes Yes Yes No No Yes
Inventory valuation methods supported:                    
Fifo Yes Yes Yes No Yes Yes Yes Yes Yes Yes
Lifo No Yes Yes No   Yes Yes Yes Yes Yes
Average cost Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Specific identification No No No No No No No Yes Yes Yes
Standard cost Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
User-specified cost No Yes Yes No No No Yes Yes Yes No
First expired, first out (used by non-U.S. companies No No No No No No No Yes No No
Can it report when machines are out of standard? No No Yes Yes Yes No No No No No
Can it handle touch screens for input? No No Yes No Yes 3dr-party vendor No No No No
Can it graphically report bottlenecks? No No Yes Yes Yes Yes No No No No

N/A = not applicable