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Cold rolling produces a smoother surface roughness than hot rolling.
Production Costs
The total expenses incurred in the process of producing or manufacturing goods, including raw materials, labor, and overhead costs.
Fixed Portions
Parts of costs or expenses that do not change with the level of production or sales volume, such as rent or salaries.
Break-Even Point
The financial stage where total costs equal total revenue, making the operation neither profitable nor loss-making.
Variable Expenses
Expenses that vary directly with the level of business activity.
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