manufacture: vt.1.(成批)生产，制造。2.捏造，虚构，粗制滥造(文学作品等)。vi.从事制造。n.1.(成批的)制造，(特种)工业，工厂。2.制造品，产品；〔蔑称〕(文学上的)滥作。短语和例子a thing of home [foreign] manufacture本国[外国]制品。 the steel manufacture制钢工业。 silk manufactures 丝织品。
Variable costs are defined as costs that vary directly and necessarily with changes in the level of output and s comprise prime costs and variable manufacturing overhead 变动成本是直接随着产品的变化而变化的成本，变动成本包括主要成本和制造费用中的变动部分。
