kuài jì / bù mén / zhèng zài / hé suàn / chǎn pǐn / de / zhèng cháng chéng běn / yǐ biàn / zhì dìng / hé lǐ / jià gé会计部门正在核算产品的正常成本,以便制定合理价格。The accounting department is calculating the normal cost of the product to set a reasonable price.