3.10 - Standard Mechanical Spare Parts
3.20 - Standard Electrical Spare Parts
3.30 - Electrical Non-Standard Spare Parts
3.40 - Machine Maintenance Services
3.50 - Building Services
3.55 - Rearranging Plant Facilities
3.60 - General Supplies
3.70 - Rent - Factory Equipment & Forklifts
3.80 - Health & Safety
3.90 - Site Services & Machine Cleaning