第一个，用于制造产品的原料的实际成本，如生产玩具的布料和玩具填充物，生产飞盘的塑料树脂。

First, there are the actual costs of the materials used to manufacture the product, which would be the textile material and stuffing for the toy animal and the plastic resin for the Frisbee.

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伊娃是圆锥形的，虽然这种形状很简单，但却非常适合做成(填充物)玩具，因为这种形状很容易撑开。

EVE is conical, but this simple pattern will make a very credible toy (when stuffed) because the shape fills out nicely.

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填充物通常通过机器吹到填充玩具内，但玩具的填充口要人手工缝好。

The stuffing is usually blown into the stuffed toy by a machine, but the insertion point is closed by hand.

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