Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.

都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。

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Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.

其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。

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One USCBC survey respondent said his factory raised wages by 20% from 2010, causing labor costs to inflate quickly and make retention more difficult due to an even more aggravated shortage of labor.

FORBES: In Coastal China, A Labor Shortage

If labor costs can be reduced by employing more robots in the factory, and if its feasible for a company like FoxConn to use such a large number, it begs the question of why Western companies might continue outsourcing.

FORBES: FoxConn to Replace Workers With Robots; Aim For One Million Robots In Three Years