Thus, these costs should be considered manufacturing overhead costs and applied to products produced.
因此它们理应作为制造成本费用的一部分计入到产品成本中。
I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturing overhead. Nor did the Insured layoff their workers.
假设被保险人并无期间费用及固定制造费用的节省，被保险人也并未解雇其产线工人。
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
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