Variances of direct material, direct labor, and factory overhead.

直接材料, 生产工人和制造费用的方差.

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So it is more and more important to accounting for factory overhead.

制造费用的会计核算随之越来越重要.

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In the purpose of improving management, we can divide the factory overhead into two elements.

在有进展经营的目的中, 我们能把制造费用分为二个元件.

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