那位高手帮小弟翻译一下这段的英文,不胜感激呀~!

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!