Staples - Johnstown 590 Galleria Dr, Johnstown PA 15904 Phone Number: (814) 262-9096
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.
Indirect contract costs that should be part of the final burden rate calculation include: 1  Workers' compensation. 2  General liability and automobile insurances. 3  Motor vehicle and equipment repairs and maintenance. 4  Depreciation. Field communications expenses.  Employee benefits such as health, life, disability, profit sharing, bonuses and 401(k) match.