manufacturing overhead volume variance

例句：

1. 1. The company's profitability is significantly affected by the manufacturing overhead volume variance.
   该公司的利润受到制造间接费用差异的显著影响。
2. 2. The variance in manufacturing overhead volume can be attributed to various factors, including changes in technology and labor costs.
   制造间接费用差异的变动可以归因于各种因素，包括技术变化和劳动力成本的变化。
3. 3. To improve efficiency, the company needs to monitor and control the manufacturing overhead volume variance effectively.
   为了提高效率，公司需要有效地监控和控制制造间接费用差异。