变动制造费用的耗费差异是部门经理的责任，他们有责任将变动费用控制在弹性

变动制造费用的耗费差异是部门经理的责任，他们有责任将变动费用控制在弹性预算限额之内。

結果 (英文) 1:

Variable manufacturing overhead cost differences is the responsibility of managers, they have the responsibility to change cost in flexibility within the budget limits.

結果 (英文) 2:

Variable overhead cost difference is the responsibility of department managers, who are responsible for the changes in the cost control within the elastic limits of the budget.

結果 (英文) 3:

It is the responsibility of the Department Manager to change the cost of manufacturing. They have the responsibility to control the variable cost within the flexible budget limit.