Egads! MY digital calculator (my fingers) failed me again! In example 2, below, if we work five hours in one work day, it isn’t 4 planned labor hours, its five. The corrected line is: 2) We have a duration of one work day. We have one person working five hours. We have (1 person * 5 hours/person) = 5 planned labor hours expended over one work day. Ugh. Sorry about that. Eric