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Expenses That Are Incorporated in the Manufacturing Costs of ManufacturerDistributors Other Tobacco Products Manufacturing costs include all overhead expenses that are directly or indirectly attributable to the production of finished other tobacco products, which may include the following: Production and administrative salaries

The largest gender differences, in percentage point terms, were in Romania and Latvia, where the shares of daily smokers among men were 23.1 and 22.3 percentage points respectively above the shares recorded among women see Figure 1

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