variable overheadsany OVERHEADS that vary proportionately with the level of output of a product, so that variable-overhead cost per unit of output is constant. They include such items as fuel and lubricants, and salespersons' commissions. See also FIXED OVERHEADS, SEMIVARIABLE OVERHEADS.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson