My problem stems from Emacs inserting the coding system headers into source files containing non-ascii characters:
# -*- coding: utf-8 -*-
My c
You can also use directory local variables to set up the variables: http://www.gnu.org/software/emacs/manual/html_node/emacs/Directory-Variables.html
If you put a file with a special name .dir-locals.el in a directory, Emacs will read it when it visits any file in that directory or any of its subdirectories, and apply the settings it specifies to the file's buffer. Emacs searches for .dir-locals.el starting in the directory of the visited file, and moving up the directory tree. (To avoid slowdown, this search is skipped for remote files.)