[经] allocation of actual factory overhead to products

yǐ shí jì zhì zào zá fèi tān rù chǎn pǐn chéng běn ㄧˇ ㄕˊ ㄐㄧˋ ㄓˋ ㄗㄠˋ ㄗㄚˊ ㄈㄟˋ ㄊㄢ ㄖㄨˋ ㄔㄢˇ ㄆㄧㄣˇ ㄔㄥˊ ㄅㄣˇ