According to value theory, does manufacturing an object (e.g. a bicycle) always

According to value theory, does manufacturing an object (e.g. a bicycle) always

According to value theory, does manufacturing an object (e.g. a bicycle) always result in more value than performing a service (e.g. giving a haircut) since the object can be used again and again, can be resold, and cannot be destroyed (by law of conservation of mass). Or is this question out of the domain of value theory and limited to philosophy of economics?

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