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In the Standard Cost system for semiconductor devices, every facet of production is meticulously considered. This includes factoring in critical components such as wafer cost, which forms a significant portion of the direct material expenses.

Additionally, GDPW (Gross Die Per Wafer) is carefully calculated and incorporated into the cost model, as it directly impacts the allocation of manufacturing costs per unit. Assembly and manufacturing costs, encompassing processes like die attachment, wire bonding, encapsulation, and inspection, are thoroughly assessed to determine their contribution to the overall cost structure. Test costs, including equipment depreciation, labor, and consumables, along with associated yield factors, are meticulously accounted for to reflect the actual expenses incurred during the testing phase.

By comprehensively integrating these elements into the cost model, semiconductor manufacturers can derive accurate standard costs that serve as a foundation for financial reporting, setting ASP, and assessing corporate profitability.