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.
Labor Burden: The costs, above and beyond gross compensation, that you incur in order for an employee to perform the work that you hired them to do. Labor Burden Cost or Fully-Burdened Cost per Production Hour: (Labor Burden Costs + gross payroll labor cost) Ã· the number of actual work (production) hours.