In this case product costs are debited to a single work in process account . The unit cost of the finished product is determined by dividing the total product cost by the number of units ' product .

制造成本只需记入一在产品账户，总的制造 成本除以产品数量便是产 成品 的 单位成本。

In this paper the economical operating point of heating furnace has been determined by establishing mathematical models of unit heat Consumption and unit product cost .

本文针对昆铜650连续加热炉长期处于高炉底强度运行，综合分析研究了炉子的运行特性，通过建立和计算单位热耗及 单位 产品 成本的数学模型，确定了炉子运行的经济点。

This article introduces the basic principle and control method of the quench air condition a SIEMENS unit controller is used . Comparing to alike kind product It provide a shortcut to realize Quench system thus greatly reduce the project cost and the adjustment time .

介绍侧吹风空调基本原则及调节过程，采用西门子 单元控制器，提供了实现侧吹风控制的捷径，调试时间比起其他同类 产品大为减少，从而大大节约了工程 成本。

The unit controller of Siemens adoped a royal road carrying out cross air blow control is offered . In doing so debug time compared with similar product ' is greatly reduced so the project cost is economized greatly .

采用西门子 单元控制器，提供了实现侧吹风控制的捷径，调试时间较之同类 产品大为减少，故大大节约了工程 成本。