题目

那位高手帮小弟翻译一下这段的英文,不胜感激呀~!
materials,direct labor,and manufacturing overhead costs.Direct labor cost is the cost of labor employed directly in the production process.Manufacturing overhead cost includes in-direct material,in-direct labor,and properly allocated portions of general overhead expense,such as depreciation,taxes,insurance,heat and electricity incurred in the manufacturing process.
The cost of the raw material inventory consists of goods and ultimately will become part of the manufactured product,but that have not yet entered the production process.Its cost is calculated exactly as is the cost of purchased merchandise inventory,including adjustments for freight in,purchase discounts and purchase returns and allowances. The cost of work-in-process and finished goods include
不好意思哈,下面一段是第一段,上面的是接着它后面的!

提问时间：2020-12-12

答案

原材料的成本,包括货物清单的最终将成为制造产品,但是还没有进入生产过程它的成本计算的存货的成本,包括购买商品的运费,调整采购的折扣和采购收益和津贴.在制品的成本和产成品包括材料,直接劳动力、生产成本直接的劳...