[经] indirect material price variance

jiàn jiē cái liào jià gé chā yì ㄐㄧㄢˋ ㄐㄧㄝ ㄘㄞˊ ㄌㄧㄠˋ ㄐㄧㄚˋ ㄍㄜˊ ㄔㄚ ㄧˋ