传统的分配间接费用或负担成本的方法通常基于直接人工。
Traditional approaches to allocating overhead or burden cost generally based on direct labor.
在线是否分摊，同直接人工的做法。
工厂工薪的记录：工厂工薪总额中包括直接人工和间接人工。
Recording factory payroll: The total factory payroll includes both direct and indirect labor.
直接人工、制造费用是转换成本，整个生产过程都要发生。
Labor and factory overhead known as conversion cost, are often through the process.
直接人工、制造费用是转换成本，整个生产过程都要发生。
Labor and factory overhead known as conversion cost, are often through the process.
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