A department often begins and ends a costperiod with partially processed units of product, so the completed units in the department are not an accurate measure of the department's total production.
一个车间在期初和期末通常都有在产品，所以本车间发生的成本并非已完工成品的成本。
2
Yet products rarely break within the period covered, and repairs tend to cost no more than the warranty itself.
然而产品在保期内却不大会损坏，并且维修的费用也不会超过保证书承诺的额度。
3
It displays key details about the usage of a business service such as its volume, cost per unit, cost modifier, and the total cost in a particular period.