By the look of content of the difference, the cost variance has had direct material cost variance, 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。

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The material price variance measures the difference between the actual cost of material and the standard cost expected to be paid for the material.

材料的价格差异是材料的实际价格与预期的标准价格之间的差额。

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