It is needed for the efficient functioning of the business. Maintenance, Repair, and Operations (MRO) items are essential for maintaining the smooth operation of a business, even though they may not be directly involved in the production process. These items can include equipment, tools, and supplies required for preventive and corrective maintenance, repair, and overall operational support. MRO items are not components in the bill of material, which refers to the list of raw materials, components, and sub-assemblies needed for the production of a specific product.
MRO, C is the last answer you would pick in this question......
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