[经] material costs basis for manufacturing overhead rates

zhì zào fèi yòng lù de cái liào chéng běn fǎ ㄓˋ ㄗㄠˋ ㄈㄟˋ ㄩㄥˋ ㄌㄨˋ ㄉㄜ˙ ㄘㄞˊ ㄌㄧㄠˋ ㄔㄥˊ ㄅㄣˇ ㄈㄚˇ