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Mark A. Moelling Arthur Andersen ACT Advanced Cost Management Team Significant Career Experiences ? Designs and implements advanced cost management systems for clients such as Dana Corp, Coca Cola, Levi Strauss, Violex BIC, IBM, and PAR Pharmaceutical. ? Prior to joining ACT, served as senior manager in the Business Consulting Services Group in Arthur Andersen’s Dallas office. ? Introduced the use of storyboarding as a tool for rapidly implementing Activity-Based Cost Management (ABCM) and process re-engineering. ? Implemented ABCM as part of total quality management during his 12 years with Johnson Johnson Medical Inc (JJMI). Guided the ABCM team that identified $100 million in non-value added activities and realized $40 million in savings. Leadership ? Led a team to design and implement programs that allowed JJMI to receive the Commitment to Quality Award for JJMI from the Johnson Johnson Family of Companies. ? Honored with the Texas Society of CPAs Accounting Excellence Award. Subject Matter Authority ? Served as an instructor for Executive Enterprises and the American Management Association. ? Presented “The Relationship of ABC to World Class Manufacturing” for AIC Conferencias in Mexico City. Educational Background CPA/CMA Certified Public Accountant/Certified Management Accountant BS Accounting, University of Texas at Arlington

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