Create Custom List in BAQ

I want to create a rate table for employees, and so I can calculate labour cost by multplying hours and rate. eg column 1 - employee ID, column 2 - rate, column 3 - 2nd rate.
Is there a way to create this list in BAQ, so that I can do calculation referred to the list.

The reason that I don’t want to add rate in employee records because I don’t fully understand how transactions are created and its effects, so I want to avoid using it completely.

You could add UD field in the employee table with your own rate info in it, and it shall be available in your BAQ adding the table to the query…But I encourage you to read and experiment using what is already available to you… using rates fields from Epicor…