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 general factory labor costs are indirect labor costs that are added to factory overhead. Unlike the accounting for payroll under the job order cost system, the employee does not have to be physically involved in making a product to be assigned to a specific function.