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A pallet of Metal Beam that's used for the construction of frontline defenses.
In-game description

The Metal Beam Pallet is a Pallet built at a Construction Yard and contains 72 Metal Beams. It can be transported by Flatbed Truck, Barge, Freighter, or Crane. It is not very resistant and vulnerable to Machine Gun fire.

When it is empty the pallet can be destroyed by a vehicle running over it (anything larger than a Motorcycle).

The visual model of the pallet changes depending on how many Metal Beams are left in it.