Additive manufacturing (AM) methods have unlocked new capabilities in the design of acoustic materials and their topologies. This has enabled the design of devices with breakthrough performance in sound absorption and insulation while achieving subwavelength characteristics. However, material fabrication through AM presents its own challenges. These challenges include inherent defects which can be specific to the printing method employed. Examples of defects in low-cost AM include void formation, surface roughness and poor bonding between layers. Each of these features of AM have different acoustic impacts which may degrade the performance of a design. To optimize the production of additively manufactured acoustic materials it is imperative that designers can exploit features, such as surface roughness, to enhance rather than degrade the overall material performance. The aim of this paper is to investigate the effects of surface roughness in extrusion-based AM on acoustic material performance. A novel, low-cost numerical methodology is used to capture the influence of surface roughness in a subwavelength acoustic absorber. With this approach the impact of roughness can be captured in the design process. The intention is to develop efficient low-cost design methodologies that can be exploited for industrial development of novel additively manufactured acoustic materials.