Actual labor hours are the denominator for productivity.

highlighted = computed this step

Labor hours

Actual labor hours are 24.

labor hours=24\text{labor hours}=24
Labor productivityThe chart recomputes productivity, standard hours, efficiency, and the what-if.labor productivityproductivity 4; efficiency 4/5actual hoursactual hours 24standard hoursstandard hours 96/5what-if hourswhat-if hours 20measurevalueformulaoutput96givenlabor hours24givenproductivity4output / hoursstandard hours96/5output / rateefficiency4/5standard / actualwhat-if efficiency24/25standard / what-ifdeterministic labor ratio arithmetic only

Hours role

Productivity divides output by these hours.

productivity=output/labor hours\text{productivity}=\text{output}/\text{labor hours}
Labor productivityThe chart recomputes productivity, standard hours, efficiency, and the what-if.labor productivityproductivity 4; efficiency 4/5actual hoursactual hours 24standard hoursstandard hours 96/5what-if hourswhat-if hours 20measurevalueformulaoutput96givenlabor hours24givenproductivity4output / hoursstandard hours96/5output / rateefficiency4/5standard / actualwhat-if efficiency24/25standard / what-ifdeterministic labor ratio arithmetic only