 Manufacturing is the production of merchandise for use for sale using labor and machines, tools, chemical and biological processing, or formulation. The term may refer to a range of human activity, from handicraft to high tech, but is most commonly applied to industrial production, in which farm materials are transformed into finished goods on a large scale. Such finished goods may be sold to other manufacturers for the production of other, more complex products, such as aircraft, household appliances, furniture, sports equipment or automobiles, or sold to wholesalers, who in turn sell them to retailers, who then sell them to end users and consumers. Manufacturing, engineering or manufacturing process are the steps through which farm materials are transformed into a final product. The manufacturing process begins with the product design, and materials specification from which the product is made. These materials are then modified through manufacturing processes to become the required part. Modern manufacturing includes all intermediate processes required in the production and integration of a product's components. Some industries, such as a mill conductor and steel manufacturers use the term fabrication instead. The manufacturing sector is closely connected with engineering and industrial design. Examples of major manufacturers in North America include General Motors Corporation, General Electric, Proctor & Gamble, General Dynamics, Boeing, Pfizer, and Precision Cast Parts. Examples in Europe include Volkswagen Group, Siemens, FCA and Michelin. Examples in Asia include Toyota, Yamaha, Panasonic, LG, Samsung and Tabu Motors.