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.
Materials overhead (or materials handling costs) hasa wide range of values (5â40 percent) of the price to the prime, whichvary by company, stage of development (EMD or production),whether special handling is required, volume of the purchasedmaterials, and so forth.