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.
The burden rate consists of indirect costs associated with employees, over and above gross compensation or payroll costs. Typical costs associated with the burden rate include payroll taxes, worker's compensation and health insurance, paid time off, training and travel expenses, vacation and sick leave, pension contributions and other benefits. The burden rate provides a truer picture of total labor costs than payroll costs alone.