商业财务第 1126 / 1605 题
A contractor pays a mason $28/hour. With payroll burden (taxes, insurance, benefits) adding 35%, what is the fully burdened labor rate?
a.$28.00
b.$36.40
c.$37.80
d.$42.00
解析
Burden adds 35% to the base wage: $28 x 1.35 = $37.80 per hour. Estimators must use the fully burdened rate, not the base wage, or labor will be underestimated.
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