This illustration shows how light enters a reflector telescope. Optical telescopes allow us to see further; they are able to collect and focus more light from distant objects than our eyes can alone. This is achieved by refracting or reflecting the light using lenses or mirrors.
Labor burden is the actual cost of a company to have an employee, aside from the salary the employee earns. Labor burden costs include benefits that a company must, or chooses to, pay for employees included on their payroll.
Calculating Material Burden Rate. The general formulae to calculate material burden rate is = budgeted manufacturing overheads / base. The most popular base, is the direct labor cost as a basis, in which case the formulae to calculate the material burden rate reads = budgeted overhead / direct labor cost. If the base is taken as labor hours instead of labor costs, the formulae reads = budgeted manufacturing overheads / direct labor hours.