under activity costs,

[adelaida]

Costs incurred on construction contracts at completion include the following:
■ Equipment and material purchases, costs of subcontracted services and miscellaneous services incurred in relation to the contracts.
■ **Man-hour costs directly assigned to the contract, valued using hourly rates , which include an overhead factor covering all operating expenses except for selling, research and development expenses and **under activity costs, and

Вариант:■ Стоимость трудозатрат, непосредственно определенных для договора и оцениваемых по почасовым ставкам с учетом всех накладных расходов, относящихся к операционной деятельности, за исключением расходов на сбыт, НИОКР и расходов, связанных с недостаточной*..
Спасибо!