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.
Gutelius would become a justice of the peace, and county commissioner in the newly-formed Union County in 1813. Governor Thomas Mifflin. In 1827 Youngmanstown and Rotestown were incorporated into the borough of Mifflinburg (for Thomas Mifflin at right, the first governor of Pennsylvania). There is a bend in the streets where the two towns joined.