The sneaky costs that fluctuate with production levels, like your favorite snack budget during a binge-watching session—if you’re making more, you’re spending more. These indirect costs can include things like utilities, maintenance, and supplies that rise and fall depending on how much you’re producing. Unlike fixed overhead, which stays steady like your Netflix subscription, variable overhead keeps you on your toes. Keeping tabs on these costs is crucial for budgeting and ensuring you don’t blow your profits out of the water when production ramps up.