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Also some cities has more expensive materials than others.
This confused me:
I assume you mean you have a material costs of $64 Million, Total Factory Costs of $76 Million and line + labor around $13 Million.
Material costs are the unit costs of the vehicles you're making. So if your cars' unit costs are $10,000 and You're making 6,400 vehicles a turn, that will account for your $64,000,000 Material Costs.
Your Material Costs + Your Line Costs + Labor Costs = Total Factory Costs.
Using your numbers, assuming you're rounding, 64 Million + 13 Million = 76 Million.