(21) Cost of sales

Cost of Sales
 
€ million 2012 2013
     
Expenses for raw materials and merchandise 4,664 4,234
Direct manufacturing and other production costs 2,324 2,518
  6,988 6,752
2012 figures restated

Direct manufacturing costs include those for personnel, depreciation, amortization, write-downs, energies, and goods and services procured. The other production costs mainly comprise inventory valuation effects and inventory discrepancies.