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.
At the time of incorporation, Wilmer had 136 homes and a population of approximately 450. In 1949, a volunteer fire department was established and a fire truck was purchased. Around the same time, Wilmer and the neighboring city of Hutchins consolidated their schools.