() the cost of the work, the wages and other regular expenses (overheads) involved in producing finished goods from raw material or in changing material from one stage of production to the next 加工成本（将原料加工成为成品过程中所需要的成本，如工作成本、工资成本及其他经常性支出）◆a profit margin of 3% on direct materials cost and $10 on conversion cost 直接原料成本的 3% 利润边际和加工成本的 10 元利润边际
() the relationship between the cost of advertising products on the Internet and the number of items sold 转换成本（在互联网上为产品做广告宣传的成本与产品销售数量之间的关系）◆If we spend $1 000 on our advertising campaign and sell 20 items, the conversion cost per sale is $50. 如果我们的广告宣传活动花费 1000 元，而销售了 20 件产品，那麽每件产品的转换成本是 50 元。