Deb and Rob got exposed to the corporate process and were able to be creative without the overhead of production details.

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Gross margins are also taking a hit with new product yield issues and, with the overhead from the new production line, we could see gross margins hover around low 30% for several quarters.

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The company also made efficiency improvements in its production processes, which generally leads to lower overhead costs.

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Thanks mainly to low overhead, tight cost controls and mass production, the company was able to keep Serum's vaccines priced lower than its competitors'.

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Commerce does this by endeavoring to consider all of the factors of production necessary to make the product (the various materials, labor, electricity, water, and other overhead) and valuing those inputs by reference to their prices in another country.

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