manufacturing overhead spending variance

例句：

1. 1.The company's manufacturing overhead spending variance has increased significantly in the past year.
   过去一年中，该公司的制造费用超支差异显著增加。
2. 2. The variance in manufacturing overhead spending is a key factor in determining the profitability of the business.
   制造费用超支的差异是决定企业盈利能力的关键因素。
3. 3. The variance in manufacturing overhead spending can be attributed to several factors, including changes in market demandand supply conditions.
   制造费用超支的差异可以归因于几个因素，包括市场需求和供应条件的变化。