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The distribution of manufacturing overhead costs to individual product unit, or production batches generally, requires a base or a cost driver, to which reference a rate, known as material burden rate applies. Material burden is the amount of manufacturing overhead costs that a unit of the base carries.
Read on how to calculate material burden rates. 1  slide 1 of 4. Definition The material burden rate, also known as the indirect production cost, is the ratio of overhead cost and an appropriate cost basis and finds widespread use to allocate overhead costs to products. 2  slide 2 of 4.