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    What is the expenditure structure of chip manufacturers; percent of manpower, utilities, water, chemicals, gases, etc.?

  1. Answer 1 Ė I donít know if we have all those answers, but I have some. Materials generally make up 10% of the cost of the chip and depreciation is generally 25-30% Photoresist is 1% of the cost of the finished product, process chemicals are 1.2%, gases are about 3%, photomask is less than 1% now but it is going to jump to 4%.