主要成本中包含了直接材料和直接人工费用。
Prime costs represent the costs of direct material and of direct labor .
直接成本是构成产品实体的成本，如直接人工、直接材料和直接费用。
Direct costs are those that form the part of the product , e.g.direct labor , direct materials and direct expenses .
直接材料费用