fixed overhead variance 固定间接费差异

variable overhead variance 变动间接费差异

controllable factory overhead variance 可控制制造费用差异

Total-overhead variance 全部间接费用差异

manufacturing overhead variance 制造间接费用差异

Total manufacturing overhead variance 制造费用总差异

Controllable manufacturing overhead variance 可控制造费用差异

fixed overhead spending variance 固定间接费用开支差异 ; 固定间接费用差异

overhead volume variance [会计] 间接费用数量差异