The £30million Bulgaria striker then notched his fourth goal in five games in the 51st minute to kill off the game, before Rooney's third 15 minutes from full-time completed a comprehensive victory for the Red Devils.
Berbatov was denied the opportunity to bag a hat-trick as he was replaced by Carlos Tevez on the hour-mark, but the rangy striker produced his best performance in a United shirt, particularly in the first half when he was outstanding in a three-pronged strikeforce alongside Rooney and Cristiano Ronaldo.
Ronaldo was surprisingly named in the starting line-up despite Sir Alex Ferguson suggesting the Portugal winger would be rested.
Elsewhere, Rio Ferdinand was omitted after picking up a groin niggle, so Jonny Evans came into the centre of defence.
United bossed possession in the opening stages, but it was Celtic who threatened first on the break when Edwin van der Sar was forced to turn an 18-yard shot destined for the bottom corner from Aiden McGeady behind for a corner in the 12th minute.
Rooney saw an acrobatic scissor-kick blocked by the unwitting Mark Wilson as play switched to the other end, before van der Sar was again called upon to tip a thunderous shot from Gary Caldwell over his crossbar.
That moment of danger appeared to spark the home side into life and Berbatov was in the right place at the right time to prod home a corner which John O'Shea headed back towards goal in the 29th minute.
Berbatov was marginally offside as he flicked the ball beyond Boruc and Celtic's mood was not helped when the same player double the advantage six minutes after half-time.
This time Berbatov was marginally offside as Ronaldo struck a powerful free-kick from 25 yards and, when the ball was palmed back out by Boruc, the former Spurs striker was first to react as he again slotted home a simple chance.
United were now well in control and after Rooney had been incorrectly flagged offside after rounding the keeper and firing the ball home, the home side finally claimed their third goal in the 76th minute.
Berbatov's replacement, Carlos Tevez, led a swift counter-attack down the right flank and his ball inside found Rooney on the edge of the box.
The in-form striker make a yard of space before picking his spot beyond Boruc with a low angled shot into the bottom corner, to take his tally to five in as many games for a United side who finally appear to have got over their slow start to the season.