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

FOURTH MONTHLY PROFESSIONAL FEE STATEMENT A. Professional Gordon Brothers Industrial, LLC and Tex-Mach, Inc. Sales Consultants for the Sales of Residual Assets 101 Huntington Avenue, 10th Floor Boston, MA 02199 Telephone: (617) 422-6524 Facsimile: (617) 531-7936 B. Fee Statement No. 4

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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Reporting Period: December 1, 2006 December 31, 2006 Total Fees for Period: $115,784.82 80% of Total Fees: $92,627.86 20% of Total Fees: $21,838.99 Expenses for Period (100%): $13,688.78 C. Background Information 1. Name of Professional making request: Gordon Brothers Industrial, LLC and Tex-Mach, Inc. Date of Filing of Chapter 11 Petition: May 17, 2005 Effective Date of Order approving employment of professional: August 10, 2006.

2. 3.

D.

Post-Petition Fees and Expenses to Date Statement No.

Period Covered Fees 100% 275,967.30 144,988.20 315,698.90

Amount Requested Fees Expenses 80% 100% 220,773.84 12,352.89 115,990.56 31,812.94 252,559.12 184,456.71

1 2 3

From To 08/01/06 09/30/06 10/01/06 10/31/06 11/01/06 11/30/06

This Statement is submitted pursuant to the terms of the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses of Professionals and Official Committee Members (the Administrative Order) entered on June 8, 2005. A copy of the summary of eligible sales entitling this professional to compensation as well as a summary of expenses is attached hereto. Respectfully submitted, PEPPER HAMILTON LLP /s/ Hannah Mufson McCollum Robert S. Hertzberg (P32061) Hannah Mufson McCollum (P67171) 100 Renaissance Center, 36th Floor Detroit, Michigan 48243 Telephone: (313) 259-7110 Facsimile: (313) 259-7926 Attorneys for Gordon Brothers Industrial, LLC. and Tex-Mach, Inc. Date: January 16, 2007

-2-

Page 1 of 4

GBIN Compensation Collins + Aikman Fabrics

5:31 PM1/16/2007

C&A Fabrics Summary

Month Sales 0.00 1,559,927.71

7% applicable 3.5% applicable sales sales Monthly Total December December December 10,050.00 0.00 10,050.00

1,559,927.71

7.0%

3.5%

703.50

0.00

703.50

109,194.94

0.00

109,194.94

0.00

0.00

Receipts Collected Guaranteed Amount Guaranteed Amount Shortfall as of Month End Applicable Compensation GBTM Compensation on Sales* GBTM Compensation on Receipts* GBTM Compensation Paid to date GBTM Compensation Due GBTM Expenses GBTM Expenses Paid GBTM Expenses Due 0.00 109,194.94 13,680.27 13,680.27

109,194.94

*Both GBTM Compensation on Sales and GBTM Compensation on Receipts reflect a calculation of compensation based on the lowest applicable rate under the Engagement Agreement (7% for most Assets, 3.5% for certain Designated Assets). GBTM is currently billing the Company for the following only to the extent that Receipts exceed the Guaranteed Amount: (a) for compensation, based on cash receipts; and (b) for GBTM Expenses, for such expenses actually incurred and documented.

December Fabrics Cash Receipts

Codes: C Cavel Roxboro, E = Paid 1-Dec 215,000.00 36,800.00 220,000.00 18,000.00 26,000.00 16,000.00 1,500.00 3,300.00 5,126.00 16,393.00 520.55 2,898.00 1,584.16 24,331.00 50,000.00 550.00 50,550.00 2,898.00 337,509.16 4,800.00 5,126.00 515,200.00 Invoice # 1003-EGB 1020-EGB 1021-SGB 1023-ECGB 6-Dec 332,800.00 7-Dec 8-Dec 11-Dec 73,925.00 13-Dec 18-Dec 20-Dec 515,200.00 21-Dec 31-Dec Paid Paid Paid Paid Paid Paid Paid Paid Paid

C&A Invoice

C&A

Date Faxed

Invoice #

8/30/06 10/2/06 10/2/06 10/3/06 10/5/06 10/12/06 11/9/06 11/2/06 11/15/06 11/3/06

97380085 97380245 97380246 97380249 97380260 97380279 97380409 97380375 97380422 97380382

12/1/06 16,393.00 December Receipts 1,559,927.71 333,320.55

97380470

Company 8/23/06 Shandong Hengtai Textile Co 9/21/06 Pettit Textile International, Inc 9/21/06 Pettit Textile International, Inc 9/28/06 United Textile Machinery Loomcraft Textiles 10/5/06 1026-CGB JEM 11/6/06 1034-CGB JEM Newell & Sons Inc CPI Carlton Scales Auction Rockland Industries 276,131.00 18,000.00 0.00

Total Invoice Amount 1,526,200.00 594,000.00 46,000.00 275,000.00 22,500.00 32,500.00 20,000.00 1,500.00 3,300.00 5,126.00 581,185.25 550.00

Dec Receipt Total 921,925.00 215,000.00 36,800.00 220,000.00 18,000.00 26,000.00 16,000.00 1,500.00 3,300.00 5,126.00 95,726.71 550.00 1,559,927.71

December Fabrics Expenses

Consultant fee

Consultant Commission Expense Expense 532.60

Letter of Credit expense

Corporate travel expense 628.71 152.19

2,433.28 4,782.50 1,500.00 3,933.28 1,282.49 1,815.09 2,368.50 2,368.50 4,782.50 780.90

week ending Date 12/7/2006 11/16/2006 11/21/2006 11/22/2006 12/15/2006 12/31/2007 Description GBIN TM TM TM TM GBIN Amount 532.60 628.71 152.19 2,433.28 4,782.50 5,150.99 13,680.27

Vendor Patrica Parent - for Rob Diefenbach airfare Richard Zelickson Richard Zelickson Roger Mills BB&T - letter of credit fees Bidspotter

December Fabrics Sales Codes: C = Cavel - Roxboro, E = Elm - Roxboro, S = Sycamore - Roxboro, F = Farmville C&A Invoice C&A Date Invoice # 12/1/06 97380470 12/6/06 97380485 12/6/06 97380484 12/21/06 97380522 Company Rockland Industries 12/4/06 1051-CGB Boxer Textile Machinery 12/5/06 1052-FGB American Foam & Fabrics Stark Machinery Invoice # Amount 550.00 5,000.00 500.00 4,000.00 10,050.00

1/9/2007 14:05:28

Gordon Brothers Industrial, LLC Invoice Receipts For Collins & Aikman - Plastics From 12/1/2006 to 12/31/2006

Page: 1

INVOICE RECEIPTS
Date Invoice# Buyer / Receipt Notes Princ.Amt

INCLUDING TAX Surcharge /Discount

Total

Cash 12/7/2006 12/21/2006 12/28/2006 214 210 210 #200 Marsh Recycling, Silberblatt, Joel wire, per Leona #197 Taylors, Filos, Christoper wire, confirmed by C&A #197 Taylors, Filos, Christoper wire, rec'd per C&A SubTotal for Cash: 12,828.00 27,000.00 20,080.00 59,908.00 0.00 0.00 0.00 0.00 12,828.00 27,000.00 20,080.00 59,908.00

Totals:

59,908.00

0.00

59,908.00

Page 1 of 3

GBIN Compensation Collins + Aikman Fabrics 5:33 PM1/16/2007

December Plastics Recap

Month Sales

11% applicable sales December 0.00

Receipts Collected

59,908.00

11.0%

0.00

6,589.88

0.00

Applicable Compensation GBTM Compensation on Sales GBTM Compensation on Receipts GBTM Compensation Paid to date GBTM Compensation Due GBTM Expenses GBTM Expenses Paid GBTM Expenses Due 8.51

6,589.88 8.51

December Plastics Receipts Receipt Date Buyer Number 12/7/06 12/21/06 12/28/06 Customer December Auction Receipts 200 Marsh Recycling 197 Taylors 197 Taylors Total Amount 12,828.00 27,000.00 20,080.00 59,908.00

December Plastics Expenses

Collins & Aikman - Plastics Michigan

week ending Date 12/12/2006

Vendor Fed Ex

Amount 8.51 0.00 0.00 8.51

Consultant fee

Consultant Expense

Commission Expense

Labor expense

Supply expense 8.51

Misc. expense

Legal expense

Postage Expense

Advertising expense

Security expense

Corporate travel expense

0.00

0.00

0.00

0.00

8.51

0.00

0.00

0.00

0.00

0.00

0.00