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Exhibit L — Reclamation Costs <br />Direct Costs <br />• Backfill $165,000 <br />• Topsoil Replacement $4,200 <br />• Revegetation $20,000 <br />• Initial Mobilization to and from Site $2,300 <br />• Secondary Seeding Mobilization to and from Site $500 <br />Total Direct Cost $192,000 <br />Indirect Costs <br />Overhead and Profit <br />Liability Insurance — 2.0% of Direct Costs $3,840 <br />Performance Bond — 1.0% of Direct Costs $1,920 <br />Job Superintendent — 66 hrs @ $41 /hr $2,706 <br />Profit — 10% of Direct Cost $19,200 <br />Legal /Engineering /Project Management <br />Engineering / Bid Preparation — <br />4.25% of Contract Amount $9,335 <br />Reclamantion Management / Administration — <br />5% of Contract Amount $10,983 <br />Paul Banks and Associates, LLC <br />The Applicant /Operator wishes to submit a financial warranty by phase. The Phase I <br />reclamation cost estimate is as follows: <br />$192,000 <br />Total $27,666 $27,666 <br />Total Contract Amount $219,666 <br />Total Legal /Engineering /Project Management $20,318 $20,318 $20,318 <br />Total Indirect Cost $47,984 <br />Total Bond Amount (Direct and Indirect) $239,984 <br />Debeque Sand and Gravel Resource 11019 <br />Oldcastle Southwest Group, Inc. 22 November 2011 <br />