Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
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