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In C P Manufacturing Company is the production of goods for use or sale using labor and machines, tools, chemical and biological processing, or formulation. The term may refer to a range of human activity, handicraft to high tech, but is most commonly applied to industrial production, in which raw materials are transformed into finished goods on a large scale. Such finished goods may be used for manufacturing other, more complex products, such as aircraft , household appliances or automobiles or sold to wholesalers, who in turn sell them to retailers, who then sell them to end users � the "consumers".