Burden Costs MFG-STK Transactions

We have little experience making jobs to stock but have found it
necessary to begin using this process.

We use average costing and burden rates in our workcenters to calculate
(Burden * Hours = Actual Burden) in jobs. We have job qtys of 50 pcs.
When we began moving completed pcs from MFG-STK on 11/30/06 the Unit $
was $11,381 at mid-point it varied to $15,000 by the 10th transaction
on 1/9/07 the Unit $ was $8688. 90% of this variance is burden.

While we are unfamiliar with stock jobs -- this doesn't seem right.

Any suggestions or input would be greatly appreciated.

Thanks,

Jill Pleau
Mid-State Machine Products