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EXHIBIT L <br /> Tilling $ 70.00/acre @ 17 ac $ 1,190.00 <br /> Seed Mix $ 38.00/acre @ 17 ac $ 648.00 <br /> Drilling of seed $ 85.00/acre @ 17ac $ 1,445.00 <br /> Mulching $ 145.00/ton @ 17 ac $ 2,465.00 <br /> Fertilizing using owner source (no charge) $ 0.00 <br /> Grading slopes 56 hours @ $250.00/hour $ 14,000.00 <br /> Replacing topsoil 32 hours @ $25.00/hour $ 800.00 <br /> Total Reclamation Cost $ 20,248.00 <br />