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.
You determine if you want to account for the burden costs. You can choose one of the following accounting methods: Account for burden costs by burden cost component. Account for the total burdened costs. Perform no accounting -- calculate burden costs only for use in management reporting with no accounting impact.