MADISON, Wis. -

The state’s biggest business lobby is weighing in on outsourcing in the race for governor.

The hot-button issue was also discussed by both candidates across the state today.

Wisconsin Manufacturers and Commerce is weighing in after Walker and Burke attacked each other for their involvement or support of outsourcing.

A statement posted to the WMC website said that the cost of production drives outsourcing decisions, and the key question is which candidate for governor supports reducing those costs.

WMC has been a supporter of Walker.

Democratic candidate Mary Burke addressed WMC's comments after touring a rehabilitation center in Jefferson County.

“Certainly you have to look at what causes outsourcing. I have talked about that every industry is different, the competition is different, and you have to look at what it takes to be competitive as a business in Wisconsin,” Burke said.

Walker made a campaign stop in Minocqua Wednesday, but presided over the Wisconsin Economic Development Corporation meeting on Monday, where outsourcing was discussed.

Wednesday, Walker’s campaign pointed to part of WMC’s statement that references a tax credit that they say protects factory and farm jobs, which Walker signed into law.

Burke said she believes the state needs to focus more on small businesses and how to build a better workforce than just on tax issues.

“I think we have to make sure that companies that are using and taking taxpayer money are accountable for that and certainly companies who take those and turn around and are reducing jobs here and shipping them overseas, that isn’t supporting the Wisconsin economy,” Burke said.