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 distribution of manufacturing overhead costs to individual product unit, or production batches generally, requires a base or a cost driver, to which reference a rate, known as material burden rate applies. Material burden is the amount of manufacturing overhead costs that a unit of the base carries.