Traditional approaches to allocating overhead or burden cost generally based on direct labor.

传统的分配间接费用或负担成本的方法通常基于直接人工。

I am eager to study in America. However, the cost of living there is really a burden to my parents.

我渴望到美国学习。然而，那里的生活费用对我的父母来说确实是一个负担。

Every January the cost of travelling by train rises, imposing a significant extra burden on those who have no option but to use the rail network to get to work or otherwise.

每年一月，乘火车出行的费用都在上涨，对于那些除了乘坐火车上班之外别无选择的人来说，这给他们带来了巨大的额外负担。