factory overhead的用法和樣例：
例句
- Indirect labor is accounted for as a factory overhead cost.
間接人工作為制造費用來(lái)處理。 - At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
這時(shí)，產(chǎn)品的全部成本已累積為材料盤(pán)存，工廠(chǎng)工薪和制造費用等賬戶(hù)的借方余額。
