IN THE UNITED STATES BANKRUPTCY COURT

EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE OF FILING EXHIBITS TO FIRST MONTHLY PROFESSIONAL FEE STATEMENT OF BERINGEA, LLC PLEASE TAKE NOTICE that Beringea, LLC hereby submits the attached Exhibit A Time Summary (December) and Exhibit B Expense Summary (December) to its First Monthly Professional Fee Statement of Beringea, LLC (Docket No. 4266, filed March 9, 2007).

1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 0555976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 0555932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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Respectfully submitted, PEPPER HAMILTON LLP /s/ Hannah Mufson McCollum I. William Cohen (P12016) Hannah Mufson McCollum (P67171) 100 Renaissance Center, 36th Floor Detroit, Michigan 48243 Telephone: (313) 259-7110 Facsimile: (313) 259-7926 Attorneys for Beringea, LLC Date: March 9, 2007

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Time Summary Project: C&A Month: December Name B. Josifovski K. Heckman C. Ahn Total Monthly Retainer Average Hourly Rate $ $ Title Managing Director Director Director Hours 107.7 82.2 59.5 249.4 68,500 275

Time Summary Project: C&A Name: Bob Josifovski Month: December

Date 12/5/2006 12/5/2006 12/6/2006 12/7/2006 12/8/2006 12/9/2006 12/11/2006 12/11/2006 12/11/2006 12/12/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/13/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/14/2006 12/18/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/21/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/22/2006 12/27/2006 12/27/2006 12/28/2006 12/28/2006 12/28/2006 12/29/2006 12/29/2006 12/29/2006 12/29/2006 12/29/2006 Total

Activity Description Meeting at C&A to review project and scope Analysis of initial C&A data Analysis of initial C&A data Analysis of initial C&A data Magna facility visit - Evart Meeting with D. Drescher to prepare DCX presentation Magna update discussion with C&A management Discussion with FNG regarding status, timing, transaction, etc. Calls with potential buyers Meridian facility visit - Evart Prepare for update call Internal update call Prepare analysis for DCX illustrating deal benefits Prepare for FNG meeting FNG meeting at C&A (corporate) Internal follow up discussion of FNG meeting Internal discussion on FNG deal merits and DCX communication Finalize analysis for DCX illustrating deal benefits Prepare for update call Internal update call Calls/communications with all buyers regarding due diligence info. Prepare for call with DCX Call with DCX on strategy, timing, FNG, Magna, other interests Meeting with BBK regarding DCX alternatives Work on due diligence information for buyers Call with FNG to discuss LOI Prepare for update call Internal update call Call with K&E and Kroll to discuss FNG LOI Call with FNG to discuss LOI and changes Provide additional details to FNG Call with FNG Prepare for update call Internal update call Call with FNG to provide additional information Call with Magna to provide additional information, discuss process Collect additional information for Magna Call with FNG Call with Magna Provide FNG additional information and LOI comments Obtain FNG LOI, read, forward to group Work on providing FNG and Magna additional information Discussion on movement of C&A owned assets Work on additional FNG/Magna information requests Prepare for update call Internal update call Work with Evart on fixed asset listing Call with FNG environmental team Coordinate environmental visit Call with FNG to discuss transaction and due diligence Work on Belvidere assets and due diligence items

Hours 2.0 5.4 9.5 9.5 11.0 2.0 1.0 1.0 7.8 11.0 0.5 0.6 3.4 0.5 2.0 0.5 1.6 1.4 0.5 0.6 3.3 0.3 1.0 1.0 3.0 1.5 0.5 0.8 0.7 0.9 2.0 1.0 0.5 0.8 1.3 1.0 1.0 1.0 0.7 1.3 1.0 3.6 0.5 1.5 0.5 1.1 0.6 0.5 0.5 1.0 1.5 107.7

Time Summary Project: C&A Name: Kevin Heckman December

Date 12/5/2007 12/5/2007 12/6/2007 12/7/2006 12/8/2007 12/9/2007 12/11/2007 12/11/2007 12/11/2007 12/11/2007 12/11/2007 12/12/2007 12/12/2007 12/13/2007 12/13/2007 12/13/2007 12/13/2007 12/14/2007 12/14/2007 12/14/2007 12/14/2007 12/14/2007 12/15/2007 12/19/2007 12/20/2007 12/20/2007 12/21/2007 12/21/2007 12/21/2007 12/21/2007 12/22/2007 12/22/2007 12/22/2007 12/23/2007 12/23/2007 12/24/2007 12/28/2007 12/28/2007 Total

Activity Description Meeting with C&A Plastics management, Kroll and Lazard to discuss project scope and planning Review and analysis of data room materials and other information for Exteriors and Precision. Review and analysis of data room materials and other information for Exteriors and Precision. Review and analysis of data room materials and other information for Exteriors and Precision. FNG visit - Evart Meeting at C&A with D. Drescher to prepare DCX presentation Internal call to discuss Magna status Analysis of C&A business plan sales file for Exteriors facilities Review of C&A master conflict list for potential conflicts Creation of working group list in conjunction with Lazard efforts Review of C&A Exteriors balance sheet detail by facility Daily Exteriors update call with management, Kroll, DP&P and Lazard Creation of management presentation for FNG visit Daily Exteriors update call with management, Kroll, DP&P and Lazard Prepare analysis for DCX highlighting transaction benefits FNG management presentation Internal discussion of FNG deal merits and communications with DCX Daily Exteriors update call with management, Kroll, DP&P and Lazard Preparation of management presentation for Meridian Conference call with DCX regarding exit alternatives analysis Management presentation with Meridian Prepare information for interested parties Daily Exteriors update call with management, Kroll, DP&P and Lazard Daily Exteriors update call with management, Kroll, DP&P and Lazard Daily Exteriors update call with management, Kroll, DP&P and Lazard Review of FNG indication of interest Daily Exteriors update call with management, Kroll, DP&P and Lazard Call with advisors to discuss FNG LOI Review of Magna indication of interest Review of engagement letter draft from K&E with Pepper Daily Exteriors update call with management, Kroll, DP&P and Lazard Review of FNG indiction of interest mark-up Engagement letter drafting and discussions Review of revised FNG letter of intent Engagement letter modifications and discussions Revision of engagement letter to incorporate final modifications Update call with C&A internal team Review of Evart phase I environmental report

Hours 2.0 6.5 9.7 9.5 11.3 2.1 1.1 1.4 0.4 0.3 0.4 0.6 8.9 0.6 4.5 2.4 1.6 0.6 3.1 1.1 1.9 1.3 0.5 0.5 0.5 0.4 0.5 0.7 0.5 0.5 0.5 0.5 2.1 0.3 1.5 0.8 0.5 0.6 82.2

Time Summary Project: C&A Name: Chris Ahn December

Date 12/11/2006 12/11/2006 12/12/2006 12/12/2006 12/13/2006 12/14/2006 12/15/2006 12/19/2006 12/20/2006 12/20/2006 12/20/2006 12/21/2006 12/21/2006 12/21/2006 12/27/2006 12/27/2006 Total

Activity Description Initial data room review Precision group diligence activity Buyer list created Precision group diligence activity Preparation for meetings with Magna Plant visits with Magna - Scarborough Plant visits with Magna - Mississauga / Port Huron Creation of management presentation Creation of management presentation Diligence list compiled Review of patents associated with precision Creation of management presentation Data room review Assembly of buyer contact list Review of compiled information Management team meetings to understand Precision strategy

Hours 3.0 3.0 2.0 3.0 3.0 12.0 12.0 4.0 4.0 2.0 1.0 4.0 2.0 2.0 1.5 1.0 59.5

Expense Summary Project: C&A Month: December Category Airfare Conference Calls Hotel Meals Mileage Parking Rental Car Total $ Amount 102.88 83.97 50.00 582.00 818.85

Expense Detail Project: C&A Month: December Date 12/8/2006 12/12/2006 12/13/2006 12/14/2006 12/14/2006 12/14/2006 12/28/2006 Total Name K. Heckman B. Josifovski C. Ahn C. Ahn C. Ahn C. Ahn B. Josifovski Description Mileage - round trip to Evart facility Mileage - round trip to Evart facility Meals - Scarborough Mileage - round trip Detroit/Scarborough/Mississauga Hotel - Scarborough Meals - Mississauga Conference call - Exteriors $ Amount 169.75 169.75 22.00 242.50 83.97 28.00 102.88 818.85