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.
然后你要销售尽可能多的产品，最大程度分摊固定成本，为获得利润而展开竞争。
You then sell as many units of that product, thereby spreading your fixed costs over as many units as you can, and you compete on margins.
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