The best way to do it is to get another lower (unpainted) bumper, preferably used perhaps from A8 parts. Cut out the nicely shaped exhaust opening, cut a similarly shaped hole on the right hand side of one of the skirts, and plastic weld it on. Do some filling/finishing, take it to your local paint shop and get it painted the colour you want.
This is what I'm planning to do with mine as I have a dual exhaust.
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