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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.
The disposal cost is $80,000, but the production costs (including raw materials costs) of the rubber are $450,000. These examples clearly illustrate that raw material and labor costs are larger than waste management costs.