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.
Factory Overhead. Definition: Factory overhead is the costs incurred during the manufacturing process, not including the costs of direct labor and materials. Factory overhead is normally aggregated into cost pools and allocated to units produced during the period. It is charged to expense when the produced units are later sold as finished goods or written off. The allocation of factory overhead to units produced is avoided under the direct costing methodology, but is mandated under absorption costing. The allocation of factory overhead is required when producing financial statements under the dictates of the major accounting frameworks.