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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.
Indirect Materials. In accounting, indirect material is a category of indirect cost. Indirect materials are materials that are used in a production process, but are not directly traceable to a cost object. Indirect material costs are considered overhead costs and treated accordingly.