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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.
1. The manufacturing cost elements. Both track 3 manufacturing cost elementsâDM, DL, and MOH 2. The accumulation of the costs of materials, labor, and overhead. Both costing systems debit raw materials to Raw Materials Inventory, factory labor to Factory Labor, and manufacturing overhead costs to Manufacturing Overhead. 3. The flow of costs. both systems accumulate all manufacturing costs by debits to Raw Materials Inventory, Factory Labor, and MOH.