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.
Factory costs have traditionally been broken down into the following three categories of cost: 1  Direct materials. This is the cost of those materials directly associated with the construction of goods. 2  Direct labor. This is the cost of labor directly associated with the production of goods. 3  Manufacturing overhead.