By the look of content of the difference, the costvariance has had direct materialcostvariance, artificial cost variance and cost variance of the manufacturing expense directly.
从差异的内容看,成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
2
The material price variance measures the difference between the actual cost of material and the standard cost expected to be paid for the material.