Standard hours translate scheduled units into required load.

highlighted = computed this step

Standard Hours per Unit

Each unit uses 2 standard hours.

standard hours per unit=2\text{standard hours per unit} = 2
Rough-cut capacityThe chart compares required load with available hours.rough-cut capacity planningschedule 40; std hours/unit 2; available 100casescheduleloadavailableslackutilizationbase4080100204/5what-if5010010001baseload 80slack 20available 100what-ifload 100slack 0available 100what-if load 100; utilization 1deterministic rough-cut capacity arithmetic only