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6. Personnel department 7. Consumable tools used in production 8. Raw materials used in production 9. Packaging 10. Salesperson salaries 11. Production manager's salary 12.

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6. Personnel department 7. Consumable tools used in production 8. Raw materials used in production 9. Packaging 10. Salesperson salaries 11. Production manager's salary 12. Factory rent 13. Power 14. Machinery and equipment insurance 15. Storekeeper's salary

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