Filing Fee Exhibit

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-4

First Bancorp

Table 1: Newly Registered and Carry Forward Securities


Line Item Type	Security Type	Security Class Title	Notes	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price		Fee Rate	Amount of Registration Fee

Newly Registered Securities
Fees to be Paid	Equity	Common stock, no par value	(1)	Other	1,967,018	$	$	110,299,932.00	0.0001381	$	15,232.42

Total Offering Amounts:							$	110,299,932.00			15,232.42
Total Fees Previously Paid:
Total Fee Offsets:
Net Fee Due:										$	15,232.42

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Offering Note(s)

(1)

Represents the maximum number of shares of common stock of First Bancorp that may be issued to holders of shares of common stock of First Carolina Bancshares Corporation in the merger described herein.

Estimated solely for purposes of calculating the amount of the registration fee pursuant to Rule 457(f)(2) under the Securities Act of 1933, as amended, based upon the book value per share of 135,339 shares of First Carolina Bancshares Corporation common stock expected to be exchanged for First Bancorp’s common stock in connection with the merger, as of June 30, 2026, of $814.99 per share. The registration fee was recalculated as follows: The market value of the (First Carolina Bancshares Corporation) securities to be received by First Bancorp equals 135,339 x $814.99 = $110,299,932.

Computed pursuant to Rule 457(f)(2) of the Securities Act, based on a rate of $138.10 per $1,000,000 of the proposed maximum aggregate offering price. The rate of $138.10 per $1,000,000 results in a filing fee of $15,232.42.