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.
Using a square foot rate of $1 per square foot, this job would only costs $705 for both, labor and material. Material costs being about $300 would leave only $400 for labor. For a good quality journeyman to spend 3 or more days for both hanging and finishing, $400 is not going to be quite enough.