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For direct labor, something above 85% is exceptional. Typically this is computed by presuming there are 8 full-time work hours per day, less two 15 minute breaks and one 30 minute lunch break, or 7 hours divided by 8 hours (about 87.5%). This would be a perfect world situation with zero overtime, zero downtime, and no interruptions.

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Q: What is a good direct labor utilization ratio?
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