[经] applying factory overhead cost to products

jiāng gōng chǎng jiàn jiē fèi yòng tān rù chǎn pǐn ㄐㄧㄤ ㄍㄨㄥ ㄔㄤˇ ㄐㄧㄢˋ ㄐㄧㄝ ㄈㄟˋ ㄩㄥˋ ㄊㄢ ㄖㄨˋ ㄔㄢˇ ㄆㄧㄣˇ