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There is a difference between theories of change and theories of changing.
Raw Materials
The basic materials from which products are made, typically not yet processed or used in manufacturing.
Finished Products
Goods that have completed the manufacturing process but have not yet been sold or distributed to end customers.
Labor Costs
The total expenditure incurred by employers to compensate employees, including wages, salaries, benefits, and taxes.
Contracted Labor
Work performed by individuals or companies who are not employees but are hired on a contract basis.
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