Labour Costs can be listed in the Items section of any given Project. First, choose an Item type that has "Track Time" enabled. You can configure this in your Settings>Item Type page. This setting can be configured for any Item Type:

When listing an Item with this setting enabled, you are then able to associate Labour Costs to that item using the available financial fields.

Qty/Hours allows you to list a number of hours for this item of labour.

Time Allocated will copy in the Hours from the Quantity/Hours field (if the Item Type is enabled for Track Time in the Item Types menu), and Time Spent will show all tracked time records against a given item.

Time Spent % is a percentage-based expression of Hours Allocated/Hours Spent.

Manual % is a field in which the assigned staff can describe current progress as a manually entered percentage.

The Rate $ field will allow you to enter both a Labour $ In (referring to staffing overhead costs) and Labour $ Out (referring to what you'll charge your clients) value, as seen below:

The Discount $ field can be used to express a discount in either percentage or fixed value forms. This will factor into the Profit field, which comes later.

The Tax % field is linked up to your Accounting Integration and is able to pull Tax Codes and values to be used against individual Items.

Total $ is a field that expresses the expected net revenue of a given task, your "before cost" total. This means it uses Time Allocated against your Labour $ Out Rate, as opposed to Time Spent.

Spent $ is looking at the portion of the Total $ field that has been incurred thus far. Because of this, we are measuring using the same rate (the Labour $ Out) however, we measure this against the Time Spent as opposed to Time Allocated.