A labor rate that takes into consideration, and is thereby “loaded with” all the Variable Overhead and Fixed Overhead costs and Net Profit associated with a unit of labor (wage/salary + benefits + overhead costs + profit margin).

J. Jerrald Hayes
I am ex-architectural woodworker and general contractor turned IT, Business and Project Management consultant, software developer wannabe senior division triathlete and ski racer, Yankee fan and founder of Paradigm-360.com, 360 Difference Mac4Construction.com,iOS4Construction.com and now TheBuildingAndRemodelingWiki.com too.
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