Determining the actual cost of labor is more complicated than it may seem. In addition to gross wages, whether that's a salary or an hourly rate, there's also the field labor burden, which includes other costs related to keeping employees in the field on the job. In this category are employer-paid payroll taxes, workers' compensation and other types of insurance, medical and dental benefits, retirement contributions, and indirect expenses such as cell phones, vehicles expenses, and uniforms. Seattle-based business consultant and trainer Judith Miller offers this primer on how to do the bookkeeping. Read More