The document describes how exhaust systems are made, including the materials and parts used such as stainless steel, cast iron, carbon steel, and fiber. The key processes involved are metal forming to shape flat sheet metal parts like mufflers through bending and rolling, and metal forging to shape round parts like pipes. The conclusion notes that stainless steel is commonly used due to its strength, durability and ability to handle high heat, making it a reasonably priced material for exhaust systems.