“equivalent unit”簡單造句，equivalent unit造句子

The Transpacific Stabilization Agreement bunker charge, a benchmark fuel surcharge imposed by shipping firms on sea freight, has risen from $455 per 40-foot equivalent unit in January 2007 to $1,130.

If FIFO method is used to account for product costs, it is necessary to measure separately the equivalent units in beginning work in process and the current period equivalent units.