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.
2
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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