Exhibit 99. (c) (25)

Mercury Air Group
Projected SOX Compliance Costs

	External				Internal
	Range
	Low		High		Est Hrs		Rate		Est $
Project Scope (6)		75		100		100		65		7
Documentation/Testing/Remediation (1)
Hrs.     Rate
4,199     150		630		945		3,149		65		205
Increased Audit Fees (2)		125		500		200		65		13
System Enhancements (3)
Larkspur Document Control		30		40
System Enhancements		100		400		200		65		13
Personnel (4)
Internal Auditor		150		300
Systems/Consultant		100		150
Policies & Procedures Documentation		10		100		2,000		65		130
Total	$	1,220	$	2,535		5,649			$	367

Notes:

(1)	External based on project scope from Casey Group. Internal hours estimated at 75% for interviews, assisting on tests, review, remediation and training. Update, have estimate from Parsons consulting for Documentation and remediation for $700K plus costs on a time and materials contract. Does not include writing test scripts nor does it include testing.
(2)	Estimated based on PWC’s experience with accelerated clients. Range from 50% to 200% of audit fees depending on complexity, centralization, etc.
(3)	Document tracking system.
(4)	Hire/contract IA function. Sofware systems consultant/full-time.
(5)	Policies and procedures template.
(6)	Actual cost for Casey Group was $98K.

Mercury Air Group
Projected Ongoing SOX Compliance Costs

	External				Internal
	Range
	Low		High		Est Hrs		Rate		Est $
Project Scope
Documentation/Testing/Remediation (1)
Hrs. Rate
640 125		80		120		1,000		65		65
Increased Audit Fees (2)		100		400		160		65		10
System Enhancements
Larkspur Document Control		—		—
System Enhancements		—		—						—
Personnel (3)
Internal Auditor		150		300
Systems/Consultant		100		150
Increased Legal Fees (4)		50		200		300		125		38
Policies & Procedures Documentation		—		—						-
Total	$	480	$	1,170		1,460			$	113

Notes:

(1)	Will still need outside consultants to assist in the continued testing that needs to be performed.
(2)	Based on memo from BDO, they are estimating a 10 to 20% reduction from the initial year fees.
(3)	Hire/contract IA function. Sofware systems consultant/full-time.
(4)	Increased legal fees based on discussion with Wayne Lovett at 50% of increased audit fees.