Burden
In Periodic Costing, you can calculate burden costs using either the work center burden rates or the total burden cost of the period. The system only calculates burden rates when you set Work Center Rate Calculation to Yes in Periodic Costing Control (30.5.24).
Total consumed hours = Total actual setup hours + Total actual run hours
Total burden cost = Total labor burden + Total machine burden
Burden rate = Total burden cost / Total consumed hours
Unit burden cost = Burden rate * the item consumed hours / this period total quantity of the item