BREAKING DOWN 'Variable Overhead'. For example, utility expenses for electric power are incurred by a manufacturing plant every month; the actual amount owed for such expenses depends on the level of manufacturing output.
Wilmerding, Pennsylvania. Wilmerding is a borough in Allegheny County, Pennsylvania, United States. The population was 2,190 at the 2010 census. It is located 12 miles (19 km) southeast of Pittsburgh. At the start of the twentieth century, it had extensive foundries and machine shops of the Westinghouse Air Brake Company.
Ryland already has taken into account consumers' preference for a big-box design. The area's No. 2 builder is introducing a line of homes in Bel Air in Harford County that go up to 3,800 square feet, sell in the $260,000 range -- modest for its size -- and are situated on a quarter-acre.