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.
Wilmer is a city in Dallas County, Texas, United States. The population was 3,682 at the 2010 census. It is part of the Dallas â Fort Worth â Arlington Metropolitan Statistical Area. Union Pacific 's Dallas Intermodal Terminal is located partly in the city of Wilmer and partly in the city of Hutchins.he settlement was originally known as Prairie Valley when the Houston and Texas Central Railroad arrived in 1872. In 1884, the post office in Prairie Valley was renamed Wilmer, after A.J. Wilmer, a conductor on the Houston and Texas Central line.