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.
Wallingford is an unincorporated community in Nether Providence Township, Delaware County in Pennsylvania, United States. Founded in 1687, it is named for Wallingford, England. In 2007, Wallingford was named by Money Magazine as the 9th best place to live in the United States; two other towns in the area made the top 15. It is west of Interstate 476 (known locally as the Blue Route) and east of S. Providence Road, PA 252.