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.
Burden Costs. Burden costs are the costs for the plant that are not included in direct labor or material costs. These costs are often the largest cost for a product. Allocation of these costs to the product is often done incorrectly. These costs include: Indirect labor costs.