Do product businesses have a front office?

Was thinking about this recently. Service businesses like banks, law, PE, consulting, recruiting firms, tech or engineering companies such as Google, etc have a pretty obviously defined front and back office (whoever is providing the service that generates money for the money is front and those who support them are middle/back).

But what about companies that produce a good rather than a service. Like manufacturing, oil, pharma, aerospace, CPG etc. Who would be front office at an automotive/manufacturing company? The factory workers? Or a food CPG company. Who would be front office at Pepsico? You could argue at an oil or pharma company that the engineers/scientists are the revenue generators but they aren't really because they aren't directly earning revenue for the company. They are creating something that is sold to earn revenue (rather than selling your hours/service directly like a lawyer/banker).