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1.The company's service department has identified a significant allocation cost variance in the recent quarter.
该公司的服务部门在最近一个季度发现了显著的成本分配差异。
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2. The variance in costs between departments is due to differences in allocation practices.
各部门成本之间的差异是由于分配实践的不同。
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3.The variance was caused by an oversight in the budgeting process.
这种差异是由预算过程中的疏忽造成的。