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.
Willow Street, Pennsylvania. Willow Street is a census-designated place (CDP) in Lancaster County, Pennsylvania, United States. The population was 7,578 at the 2010 census. In the early part of the 20th century the main thoroughfare in town was lined with willow trees on both sides for the length of the town, hence the community's name.