该涂层的各层是低成本的标准材料。
Each layer of the coat is a standard material with low cost.
基于费率的材料成本是耗材资源（例如建筑材料或物资）的成本，您可以为材料资源指定标准费率。
Rate-based material costs are the costs of consumable material resources, such as building materials or supplies, to which you have assigned standard rates.
因此建立本单位的人工、材料、机械消耗量定额等标准，合理确定预算成本，对于提高企业的经济效益意义重大。
So, it has an important meaning for the company's economic Benefit to form it's manpower consumption norm, 'material consumption norm And making sure of budget cost reasonably.
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