Terms for subject Business containing variable overhead

English	Chinese
semi-variable overhead	半变动间接费用
variable factory overhead cost	可变制造费用
variable manufacturing overhead expense	可变制造费用
variable overhead efficiency variance	变动制造费用效率差异
variable overhead price variance	可变间接费用价格差异
variable overhead quantity variance	变动制造费用数量差异
variable overhead spending variance	变动制造费用耗费差异