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.
* $20,000 / 5,000. Notice that the fixed manufacturing overhead cost has not been included in the unit cost under variable costing system but it has been included in the unit cost under absorption costing system. This is the primary difference between variable and absorption costing.