Sales: Finished products sent to a Customer, Quick Saving for a product, Commercial opportunity for BMW, Material: Scrap of a component, Inventory Differences, Transport Cost for raw material, Indirect Personnel: Salary Cost of a Quality Engineer, Accruals for a line technician, Overtime for maintainance personnel, Production Depreciation: Depreciation of an SMT Line, Depreciation of an forklift, Production Overhead: Maintenance Cost , Service Cost for a production line, Office material , Direct Personnel: Overtime for an operator, Leasing cost for operators,

Cost of Production

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