Realistically, without running the numbers, only few industries come to mind that may come close. Chemical manufacturing, steel production and maybe glass production as well.

For the remainder, the wage costs - more specifically - the overhead costs are the true killer. If you want to pay someone 80k a year in Germany, the actual costs are closer to 100k a year in purely salary overhead costs, not to mention the other bureaucratic overhead in Germany

it's less more around 94k - IMHO the overhead is the bureaucracy that basically forces you to employ a large amount of non-productive workforce in larger companies just for compliance topics.