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Because charge rates are set commercially and cost rates are either missing or a single blended figure. Without both, the margin on an hour is unknowable, so it is assumed.
Build them from salary plus employer costs plus the non-productive time you already deducted for capacity. A cost rate that ignores holidays and internal time understates cost by a fifth.
Decide whether to use individual or role-blended rates. Blended avoids exposing pay; individual is more accurate. Either works, but pick one and be consistent.
Either — blended protects pay confidentiality, individual is more accurate.
Direct cost only; overhead is an accounting policy.
Annually, with history preserved.
Half an hour with your own data usually saves reading three of these. The guides will still be here afterwards.