I am hypoglycemic, without diabetes. I have been since I was a child. Doctors thought I was type 1 diabetic, but I wasn't. My fasting blood sugar is 80. After I eat it's 119. That was a donut. Anything sugar free. Makes my blood sugar drop. Carbohydrates are not evil for me. Eating low carb is evil. Since that causes my blood sugar to drop and quickly.
Variable overhead costs are those costs that do change with changes in the numbers of units sold or the number of units manufactured. Manufacturing machinery electricity costs, for instance, would usually be a variable overhead cost.
We view overhead as two types of costs and define them as follows: Manufacturing overhead (also referred to as factory overhead, factory burden, and manufacturing support costs) refers to indirect factory-related costs that are incurred when a product is manufactured.