Simo references Regular elements Irregular Work elements Frequency Tt Ttm Tm-Ttm E.T. U.T. E.T. U.T. E.T. U.T. Preceding Tm and Ttm (Occupation) = a b Sheet Tt, Ttm, Tt, determinant = c d e
Next Tm and Ttm (Occupation) = a b Sheet Tt, Ttm, Ttm determinant = c d e Unit produced Unit time Unit Occupation Cmn UT = c+d+e (a+b)/UT*100