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 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.

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此外，据越来越多领域的研究结果显示，美国自中国进口额中只有一小部分代表了中国的劳动力、材料和管理费用成本。

Furthermore, according to the results from a growing field of research, only a fraction of the value of U. S. imports from China represents the cost of Chinese labor, materials and overhead.

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