applied overhead rate
[经] 间接费用分配率
combined overhead rate
[经] 混合间接费用分配率
departmental manufacturing overhead rate
[经] 分部(部门)制造费用率
factory overhead rate
[经] 制造(间接)费用率
manufacturing overhead rates
[经] 制造费用(分配)率
normalized overhead rate
[经] 正常化的制造费用分摊率
predetermined overhead rates
[经] 预定的制造费用分配率
standard overhead rate
[经] 标准制造费用分配率