How do you determine your company’s “Hourly Labor Rate”?

The “Hourly Labor Rate” is a blended crew average that includes burden (taxes, workmen’s comp, etc.). So for example, one foreman that makes $25 per hour with burden and one lower waged helper who makes $15 per hour with burden is an hourly labor rate of $20 per hour (25 + 15 / 2 = $20).