refactor: use db independent offset syntax (#31345)

* chore: use db independent offset syntax

* fix: typo

* style: reformat code to black spec

Co-authored-by: Ankush Menat <ankush@frappe.io>

erpnext/manufacturing/report/bom_variance_report/bom_variance_report.py

@@ -102,7 +102,7 @@ def get_work_orders(doctype, txt, searchfield, start, page_len, filters):
 	return frappe.db.sql(
 		"""select name from `tabWork Order`
 		where name like %(name)s and {0} and produced_qty > qty and docstatus = 1
-		order by name limit {1}, {2}""".format(
+		order by name limit {2} offset {1}""".format(
 			cond, start, page_len
 		),
 		{"name": "%%%s%%" % txt},