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.
1 An average size chair will use about 35 to 40 yards of materials one way and 35 to 40 yards of material the other way costing about $75 per chair just for materials.  Depending on the weave, labor costs are about $50.00 per chair.