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.
1 The burden rate is the dollar amount of burden (i.e., overhead) that is applied to one dollar of wages. 2  For example, if the annual benefits and payroll taxes associated with an individual is $20,000 and his wages are $80,000, then the burden rate is $0.25 per $1.00 of wages. 3  Inventory.