计算与销售组织的产品/服务相关的间接费用。确定与处理的产品/服务的数量或这些产品的销售没有直接关系的固定成本（例如，机器和设备的费用）。 Calculating the overhead costs associated with selling the organization's products/services. Determine fixed costs that are not directly related to the volume of products/services processed or the sale of these offerings (e.g., expense over machinery and equipment).