variable overhead quantity variance 变动制造费用数量差异

variable overhead efficiency variance 制造费用效率差异

variable overhead price variance 变动制造费用价格差异 ; 可变间接费用价格差异

variable overhead budget variance 可变间接费用预算差异

Variable overhead flexible-budget variance 变动间接费用弹性预算差异

variance variable production overhead expenditure 变动生产性制造费用耗费差异

variance variable production overhead efficiency 变动生产性制造费用效率差异

Variable Overhead Spending Variance 变动制造费用支出差异

variance variable production overhead total 变动生产性制造费用总差异