The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin varianceanalysis.
原材料、制造费用，人工及管理费用等总成本分摊至一个单位，主要用于库存估值及利润差异分析。
2
Inventory management, including monthly inventory and varianceanalysis, overhead application to inventory, accurate valuation of inventories and review obsolescence provision.