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.
Definition: a cost of materials or supplies used, or an aggregate of such costs. A material cost may be either a âdirect material costâ or an âindirect material costâ depending on whether it is a direct cost or an indirect cost. An alternative form of the term is âmaterials costâ. material cost may be either a âdirect material costâ or an âindirect material costâ depending on whether it is a direct cost or an indirect cost. An alternative form of the term is âmaterials costâ.