The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.
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。
The other half to two-thirds reflects costs of material, labor, and overhead from other countries.
而其它的一半到三分之二的费用则用在来自其它国家的原料，劳动力，以及管理费用上。
Executives must stop focusing on labor costs, which, with automation, have become a tiny part of product costs, and look into how to right-size marketing, sales, and general overhead expenses.
管理层不再聚集于劳动力成本，在自动化条件下，它将成为产品成本中很小的一部分，而是将注意力投向恰当程度的营销，销售和一般管理费用。
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