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EXHIBIT L <br />RECLAMATION COSTS <br />Returning overburden cost $112,400 <br />Reshaping Barrow Area $ 74,320 <br />Seedbed Preparation $ 11,560 <br />Straw cover $180.00/AC $ 12,067.20 <br />Seed cost $110.00/AC $ 7,374.40 <br />Seed Drilling $ 15.00/AC $ 1,005.60 <br />Mobilization $ 3,500 <br />TOTAL $222,227.20 <br />