Material overhead costs

Material overhead costs include manufacturing costs (cost of packaging, shipping costs), storage costs for the warehouse in which multiple materials are stored, or audit fees. These cost items can include personnel in warehouse and procurement as well as operating costs and write-offs for buildings (e.g. warehouse).
Note: Material overhead costs are added to the sum of the material costs and the special direct costs for material using a percentage factor. In classmate CLOUD, the factor constitutes 11 percent.