The base costBase costs include salary plus ancillary labour cost (as soc... More rate is calculated by dividing base costBase costs include salary plus ancillary labour cost (as soc... More by the number of units which are used to determine the base costBase costs include salary plus ancillary labour cost (as soc... More. Example: yearly base costBase costs include salary plus ancillary labour cost (as soc... More of an employee divided by the required yearly working hours gives the hourly base costBase costs include salary plus ancillary labour cost (as soc... More rate.