[经] under-applied manufacturing expenses, under-applied manufacturing overhead, under-applied overhead

shǎo fēn pèi zhì zào fèi yòng ㄕㄠˇ ㄈㄣ ㄆㄟˋ ㄓˋ ㄗㄠˋ ㄈㄟˋ ㄩㄥˋ