In the process of buying a calf, raising it to a cow, and disassembling it into cuts

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In the process of buying a calf, raising it to a cow, and disassembling it into "cuts" of meat for sale, where is "the value added"?
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Materials and process in manufacturing

ISBN: 978-0471656531

9th edition

Authors: E. Paul DeGarmo, J T. Black, Ronald A. Kohser

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