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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.
Direct Material Variance Analysis. A material price standard is the amount that is allowed to be paid for each unit of raw material. The unit concept is extremely important in this variance---it will always be based on the unit in which the company uses its materials.