Introduction to Work Study

and its uses for Apparel

Production Supervisors

For use at ZET fashion:group d.o.o.with SewEasy PMTS.

Peter Wilson
2007
Contents Page

Work Study Introduction 3

Method Study 4-5

Work Measurement 6–7

Productivity 8 – 10

Disposition to Style and Job Change 11 – 12

Method Study 13

Work Measurement and Allowances 14 – 16

Rating 17 – 20

Motivation and Communication 21

Working Environment 22 – 29

Disposition to Earnings 30 – 31

Line balance and some Definitions 32 – 44

Line Balance chart example 45

2
Work Study Introduction

Work Study or now more commonly referred to as “Industrial engineering” is a branch of

engineering that concerns the development, improvement, implementation and evaluation
of integrated systems of people, money, knowledge, information, equipment, energy,
material and process. Industrial engineering draws upon the principles and methods of
engineering analysis and synthesis, as well as mathematical, physical and social sciences
together with the principles and methods of engineering analysis and design to specify,
predict and evaluate the results to be obtained from such systems. In lean manufacturing
systems, Industrial engineers work to eliminate wastes of time, money, materials, energy
and other resources.

Industrial engineering is also known as operations management, systems engineering,

production engineering, manufacturing engineering or manufacturing systems engineering;
a distinction that seems to depend on the viewpoint or motives of the user. Recruiters or
educational establishments use the names to differentiate themselves from others. In
healthcare, industrial engineers are more commonly known as management engineers,
engineering management, or even health systems engineers.

Whereas most engineering disciplines apply skills to very specific areas, industrial
engineering is applied in virtually every industry. Examples of where industrial engineering
might be used include improving the process methods of apparel manufacturing, shortening
lines (or queues) at a theme park, streamlining an operating room, distributing products
worldwide (also referred to as Supply Chain Management), and manufacturing cheaper and
more reliable automobiles. Industrial engineers typically use computer simulation,
especially discrete event simulation, for system analysis and evaluation.

The name "industrial engineer" can be misleading. While the term originally applied to
manufacturing, it has grown to encompass services and other industries as well. Similar
fields include operations research, systems engineering, ergonomics, process engineering
and quality engineering.

There are a number of things industrial engineers do in their work to make processes more
efficient, to make products easier to manufacture and consistent in their quality, and to
increase productivity

Industrial engineers frequently conduct time studies or work sampling to understand the
typical role of a worker. Systems such as Maynard Operation Sequence Technique (MOST)
have also been developed to understand the work content of a job.

While industrial engineers still perform time-and-motion studies, many modern IE projects
focus more on "knowledge work" and supervisory control instead of manual labor. Thus,
many I.E.s also have training in human factors or ergonomics and contribute more broadly
to the design of work processes

3
Method Study

Method study is the process of subjecting work to systematic, critical scrutiny in order to
make it more effective and/or more efficient.

It was originally designed for the analysis and improvement of repetitive, manual work, but
it can be used for all types of activity at all levels of an organisation.

The process is often seen as a linear, described by its main steps of:

 Select (the work to be studied);

 Record (all relevant information about that work);
 Examine (the recorded information);
 Develop (an improved way of doing things);
 Install (the new method as standard practice);
 Maintain (the new standard proactive).

Although this linear representation shows the underlying simplicity of method study, in
practice the process is much more one of iteration around the above steps with each
dominating at a different stage of the investigation.

The cyclic process often starts with a quick, rough pass in which preliminary data are
collected and examined, before subsequent passes provide and handle more comprehensive
and more detailed data to obtain and analyse a more complete picture.

Work is selected for method study on the basis of it being an identified problem area or an
identified opportunity (resulting from a systematic review of available data, normal
monitoring or control processes, high levels of dissatisfaction and complaint or as part of a
management-derived change in policy, practice, technology or location), and usually
because it meets certain conditions of urgency and/or priority

Before any method study investigation is begun, it is necessary to establish clear terms of
reference which define the aims, scale, scope and constraints of the investigation. This
should also include an identification of who "owns" the problem or situation and ways in
which such "ownership" is shared. This may lead to a debate on the aims of the project, on
reporting mechanisms and frequencies, and on the measures of success. This process is
sometimes introduced as a separate and distinct phase of method study, as the "define"
stage. It leads to a plan for the investigation which identifies appropriate techniques,
personnel, and timescale.

The Record stage of method study is to provide sufficient data (in terms of both quality and
quantity) to act as the basis of evaluation and examination. A wide range of techniques are
available for recording; the choice depends on the nature of the investigation and the work
being studied, and on the level of detail required. Many of the techniques are simple charts
and diagrams, but these may be supplemented by photographic and video recording, and by
computer based techniques.

Especially with "hard" (clearly defined) problems, method study often involves the
construction and analysis of models, from simple charts and diagrams used to record and
represent the situation to full, computerised simulations. Manipulation of and
experimentation on the models leads to ideas for development.

4
The recorded data are subjected to examination and analysis; formalised versions of this
process are critical examination and systems analysis. The aim is to identify, often through
a structured, questioning process, those points of the overall system of work that require
improvements or offer opportunity for beneficial change.

The Examine stage merges into the Develop stage of the investigation as more thorough
analysis leads automatically to identified areas of change. The aim here is to identify
possible actions for improvement and to subject these to evaluation in order to develop a
preferred solution.

Sometimes it is necessary to identify short-term and long-term solutions so that

improvements can be made (relatively) immediately, while longer-term changes are
implemented and come to fruition.

The success of any method study project is realised when actual change is made 'on the
ground' - change that meets the originally specified terms of reference for the project.
Thus, the Install phase is very important. Making theoretical change is easy; making real
change demands careful planning - and handling of the people involved in the situation
under review. They may need reassuring, retraining and supporting through the acquisition
of new skills. Installation, in some cases, will require a parallel running of old and new
systems and in others it may need the build-up of buffer stocks What matters is that the
introduction of new working methods is successful. There is often only one chance to make
change!

Some time after the introduction of new working methods, it is necessary to check that the
new method is working, that it is being adhered to, and that it has brought about the
desired results. This is the Maintain phase. Method drift is common - when people start to
either revert to old ways of working, or introduce new changes. Some of these may be
helpful (and should formally be incorporated); others may be inefficient or unsafe. A
methods audit can be used to formally compare practice with the defined method and
identify such 'irregularities'.

The rest of this booklet concentrates on the aspects of Work Measurement which are seem
as an essential tool within Apparel Manufacturing in order to establish accurate costs,
schedules, line balancing and appropriate target setting for establishing delivery dates for
customers.

5
Work Measurement

Work measurement is the process of establishing the time that a given task would take
when performed by a qualified worker working at a defined level of performance.

There are various ways in which work may be measured and a variety of techniques have
been established. The basic procedure, irrespective of the particular measurement
technique being used, consists of three stages;

 an analysis phase in which the job is divided into convenient, discrete components,
commonly known as elements;
 a measurement phase in which the specific measurement technique is used to
establish the time required (by a qualified worker working at a defined level of
performance) to complete each element of work;
 a synthesis phase in which the various elemental times are added, together with
appropriate allowances (see below), to construct the standard time for the
complete job.

The techniques used to measure work can be classified into those that rely on direct
observation of the work, and those that do not. For example, some techniques, such as
Predetermined Motion Time Systems and the use of synthetic or standard data can provide
times from simulation or even visualisation of the work. However, the data on which such
techniques are based were almost certainly based on earlier observation of actual work.

Time is the only internationally recognised unit of measurement which is constant

throughout the World. A Minute is the same unit of measurement in

Egypt China United Kingdom Australia

The
difference between the
countries is the currency and the exchange rates.

The method used to record all activities are either

the use of a mechanical stop watch or an
electronic data board and is in units of time called
Centi-minutes which is one minute broken into 100
equal parts.

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The objectives of work study is to provide a fair and unbiased
value for the task being carried and to be consistent
throughout every operator and operation

Not to be prejudice
or biased against one operator or showing favouritism to any one
or group or employees

Work Measurement is the application of techniques designed to establish the time for a
qualified worker to carry out a task at a defined rate of working.

Time Study is a work measurement technique for recording the times of performing a
certain specific job or its elements carried out under specified conditions, and for
analysing the data so as to obtain the time necessary for an operator to carry out at a
defined rate of performance.

A Qualified worker is one who has acquired the skill, knowledge and other attributes to
carry out the work in hand to satisfactory standards of quality, quantity and safety.

Productivity

Productivity is defined as the ratio of output and input, i.e. the difference or ratio between
the amount produced and the amount of any resources used in the course of production.
In general, resources means land, materials, plant, machines and tools, services of men,
i.e. labour or a combination of all these things,
High productivity means that more is produced at the same expenditure; alternatively, the
same is produced with less expenditure.

One of the methods used to achieve higher productivity is Work Study.

Production

The total output of a factory or workplace is often expressed in terms of the total number
of items produced in a given time.

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 Productivity

Definitions:-

1. The ability to get goods and services from the available resources.
2. The ratio between output and input = a productivity measurement
3. The economic effectiveness of conversion of available resources into product or
service required by the community.

INCREASE IN PRODUCTIVITY

The ability to get more goods and services from the same or less real resources. E.g. Better
results from the same or less amount of work.

Higher productivity = best value under the circumstances.

Concepts of Efficiency within a Manufacturing Environment

Disposition to work Itself

The need to earn some money will always be the most important factor in inducing people
to work. But this does not explain why some people often choose to earn less money than
they are able to. People may either choose to work in a particular job rather than another,
although it is less well paid or alternatively as we know with piece workers, they may
restrict their earnings in some way or another.

We need to understand why Jane Smith chooses to work for Island Textiles rather than
Beach Cove Garments whilst pay might be part of the answer it is far from the complete
story.

For many people at work the social satisfaction that the job provides is very important. If
they like the people they work with they will not readily leave. They will also tolerate a
lot that dissatisfies them providing there is some aspect of the job which is congenial to
them.

At one time it was thought that a happy factory was a productive factory. Unfortunately,
nobody has been able to prove this true. Indeed, the opposite could just as well apply. If
the main reason for Jane being at Island Textiles centres on the jokes and chats she has
with the girls then her attitude to work itself is likely to suffer.

8
Similarly, if Jane’s sole reason for being at Island Textiles is that it is nearer her home and
she can work from 9.15 to 16.00 hours, then this is not likely greatly to influence her
productivity.

Jane could be with Island Textiles because they make nice dresses and she would sooner
make them than boring Car Seat Covers at Beach Cove Garments.

The important point that arises is that few people are in the work for the sort of reasons
that managers would like people to be at work.

1. Managers and supervisors prefer high producers. What makes higher producers tick
is again open to many explanations. It could be that they really do want to make as
much money as possible because their need for money is high. Some high producers
are not so much motivated by the need for money as the need to excel in whatever
they do. They are natural competitors and even when they have outstripped the
field they will continue to compete with themselves.

2. For highly repetitive jobs, working hard against either self-imposed or externally
imposed targets is the only way that some people can extract a degree of interest
from the job. Their attitude to work is almost an athletic one.

3. Most of the work population is not high performing because it either lacks the skill,
energy or motivation. The supervisor can help low producers find the skill and the
supervisor, together with the management must provide adequate motivation.

4. One way of motivating those who for a variety of reasons are producing at below
their potential is to set targets. It is unlikely that weekly targets will provide
sufficient stimulus. Instead, a more frequent targeting is generally required.
Something like the illustrated Target Sheet would help the supervisor to
systematically establish targets.

5. The essential feature of targets is that to be effective they have to be mutually

agreed by the target setter and the targeted. They must also be attainable through
the application of just a little more effort.

6. Quite frequently the cause of a low performance turns out to be low managerial and
supervisory expectations. Operators whose performance is below the desirable
standard and who are nevertheless satisfied with the rewards they receive, produce
at a lower than satisfactory level because they believe they are giving satisfaction.

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7. The illustrated example of Skills Inventory immediately suggests what sort of
objectives could be applied to the line in question. For example, it is clear that
those operatives with high performance have been exposed to fewer operations than
those with low performances. Indeed, those with the lowest performances find
themselves in a '‘jack of all trades’ predicament. What has clearly happened is that
those operatives who have achieved respectable output have been required to fill in
more or less continually. The result is that certain operatives have never been on
any one job long enough to build up decent performance. They have never achieved
speed skills.

8. It is certain that if the situation illustrated continues, low performers, who will also
be the low earners, will leave. The cultivation of flexibility or versatility is best
achieved when operatives are allowed to develop the speed skills necessary initially
on one or two operations. Only when they have done this does it make sense to
move them.

9. The wheels of production may not run smoothly and it is of course necessary to
change operatives from job to job when it is clearly undesirable. Nevertheless, the
supervisor is in a position to plan the skill and job knowledge development of the
operatives and the skills inventory approach is a useful way to systematically do
this.

10. Very often it is said of an operative that he or she can perform every operation. It
is not the ability to perform every operation that constitutes versatility, rather it is
the ability to perform perhaps as few as four operations and earn money whilst
doing them.

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Disposition to Style and Job Change

1. The disposition of operatives to style and job changes is very largely dependent
upon what can only be called the culture of the organisation. In a factory where
style changes have always been normal operatives can become dissatisfied when any
order appears to be running too long. Conversely in a factory where orders or styles
run for weeks or months operatives can resent frequent changes.

2. To some extent resentment to change is very much a product of the ‘payment by

result’ earning system. No matter how just the running in rates for a new style
(style allowance), or the ‘average’ payment arrangement may be, operatives will
invariably feel that they are being short changed.

3. The costs of introducing new styles are often very great. The excess payments
against a new style often run between 80% and 120% for a month to eight weeks. If
a repeat order does not result management’s can sometimes find themselves
running a line at a loss for a considerable period.

4. Because the costs of style and job changes are very high they do present the keen
supervisor with an area of activity in which considerable improvements can be
made. Two differing types of solution present themselves:-
a) Short-term
b) Long-term

Short Term Solutions

There is a very definite need to manage the introduction of a new style. More often than
not the new style manages the management.

1. One of the key features of the supervisor’s job is the assistance that he or she
should give to operators attempting to establish a satisfactory method. The
‘method’ used to perform a job has two distinct components. The first of these we
will call the procedure. The procedure defines the way in which the garment or the
part is to be assembled, e.g. sequence of operations, layout of work, method of
presenting and putting aside work, the way in which it is to be produced, etc.

11
 2. The second component of the method defines what the operator needs to do with
his or her hands, arms, eyes, fingers, feet, in order to carry out the desired
procedure. It is clear that a definition of the procedure, and the accurate carrying
out of the procedure will not in itself ensure the development of a satisfactory
method

3. Supervisors have the potential during the introduction of new styles to assist
operatives to achieve better methods. Indeed, a large portion of the supervisor’s
time could properly be spent attending the handling and procedural difficulties
which are amongst the main causes of poor performance during style changes.

Long-Term Solutions

If styles or job changes are a frequent occurrence then the need to cultivate versatility
systematically is paramount. There is also a need to have some record of operative
potential. Supervisors should attempt to keep some form of Skills Inventory of the
operatives in their charge.

The purpose of a skills inventory is to:-

i. Record the performance of operatives over a range of operations.

ii. Use that information to establish objectives for each operator.

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Method Study

Method Study is the systematic recording and critical examination of a process in order
to establish the practice and procedure in order to make improvements

The basic principles of a method study consist of the following 8 steps

1. SELECT The work to be studied

2. RECORD The relevant facts about the job by direct observation and
collect such additional data as may be needed from appropriate
sources
3. EXAMINE The way the job is being performed and challenge its purpose,
place, sequence and method of performance.
4. DEVELOP The most practical, economic and effective method drawing on the
contribution of those concerned.
5. EVALUATE Different alternatives to developing a new improved method
comparing the cost effectiveness of the selected new method with
the current method of performance.
6. DEFINE The new method as a result, in a clear manner and present it to
those concerned, i.e. management, supervisors and workers.
7. INSTALL The new method as a standard practice and train the persons
involved in applying it.
8. MAINTAIN The new method and introduce control procedures to prevent a
drifting back to the previous method of work.

These 8 steps constitute the logical procedure that a work study specialist would normally
apply. In practice, however the procedure is not as straight forward as it is presented here.
For example, when measuring the results achieved by the new method one may find that
the resulting cost effectiveness may be negligible and does not warrant the added
investment in time and effort to develop the perceived method. In this case the work study
person may have to go back to the drawing board to re examine the job once more to
develop another improved method.

In other circumstances experience with a new improved method may bring to the surface
new problems, in which case the process of examination, development and subsequent
steps has to be repeated again.

Methods of Study

There are a number of ways to record the method and procedures

while each have their own benefits, the use of a video camcorder
is by far the most effective method of recording methods and
operations the resulting video film may be used
afterwards for training for work study as well as
training new operators and allows the observed
operator to watch herself working and will provide
the opportunity to improve her own methods.

13
Work Measurement and Allowances

Time study is an internationally recognised means of measurement and is

The techniques of work measurement involve, or are based on the following steps:-

1. Make a precise description of the operation.

2. Analyse the operation into basic elements.
3. Rate the performance of each element.

Time study is the most widely used of the work measurement techniques. It involves
observing a particular operator whilst they perform the operation being studied.

The subject of time study is the job, not the man.

The following steps are involved in time study:-

On The Factory Floor

1. Define the quality of the product or service.

2. Ensure the method is correct.
3. As the operator performs the operations, describe it precisely.
4. Define the correct machine speeds, tools, equipment.
5. Divide the total operation into small elements.
6. Separate the machine from manual elements.
7. Separate the constant from the variable elements.
8. Rate the speed of the operator as they perform each element.
9. Time each element.
10. Repeat operation cycle as many times as sufficiently required.

14
In The Office

11. Convert each time to basic time.

12. Calculate average basic time for each element.
13. Add the basic element times.
14. Amend the total by the appropriate rest allowance.
15. Calculate other allowances.
16. Calculate the standard time.

Why break the operation into elements?

1. The time study observer will understand the operation more thoroughly.
2. There is less disagreement about the time required to perform a small piece of work
than a larger one.
3. Greater accuracy. The more element times there are together with repeated
observations the greater is the probability that rating errors will cancel out.
4. The operator’s rate of working is much less likely to vary over a short period making
rating more accurate.
5. Rest allowances can often be more fairly allocated.
6. The elements can be filed for later use in synthesis.

How to select elements

1. Distinct kind of work should be separated into distinct elements.

2. Machine work should be separated from manual work.
3. It is useful to have an audible breakpoint between elements. (Breakpoint when one
element ends and the next begins).
4. Each element should be between .10 and .50 minutes.

15
Application of Allowances

Obviously the operator cannot be expected to continue working all the time.
Therefore, the time for the operation does not have its full meaning until we have
determined how much rest is required for that kind of work. In the calculation of rest
allowances we minimise inaccuracies by analysing the total problem into parts and
dealing with these systematically. The total problem is divided into fatigue
characteristics or factors, the choice of these depending on the particular type of
industry in which they are being applied. Each factor is then divided into grades and
for each grade there is a percentage of the basic time to be added for recovery from
that king of fatigue. The time study observer defines the operation or element which
he is studying in terms of these factors of grades, and reads off the corresponding rest
percentage.

DEFINITION

Relaxation Allowance (BS 35004)

An addition to the basic time intended to provide the worker with the opportunity to
recover from the physiological and psychological effects of carrying out specified work
under specified conditions and to allow attention to personal needs. The amount of the
allowance will depend on the nature of the job.

Fatigue Allowance (BS 35005)

A sub-division of the relaxation allowance intended to cater for the physiological and
psychological effects of carrying out specified work under specified conditions.

Personal Needs Allowance (BS 35006)

A sub-division of the relaxation allowance intended to cater for attention to personal

needs.

Machine Delay Allowance

Provision should be made to make allowance for normal machine delays which prevent the
operator from sewing due to no fault of their own, i.e. cotton breaks, spool changes,
needle changes, etc. Any fault which occurs more than normal should be recorded and
allowed as machine breakdown and paid accordingly.

Contingency Allowance (BS 36006)

A small allowance of time which may be included in a standard time to meet legitimate and
expected items of work or delays, the precise measurement of which is uneconomical
because of their infrequent or irregular occurrence, such ad discussions with quality control
and supervisors.

16
Rating

Rating is the pace of working of the particular operator who is being observed, against a
conception of normal pace which the time study observer has in his mind.

The rating assessment is applied to the physical work.

How does the time study observer acquire his concept of standard performance?

There are certain basic operations used as starting points:-

E.g. Walking on level ground

Climbing stairs
Dealing playing cards

For example, standard performance is said to be walking on level ground at 4 mph.

Standard Performance

Is the rate of output which qualified workers will naturally work provided they are
motivated to apply themselves to the task.

We expressed the effective speed of working in numerical points. For example, standard
performance is called 100. Above and below this level the effective speed of working can
be expressed in numerical terms, at intervals of five points.

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 Rating Exersiz e using Playing Cards

Basic Times (100 R) on BS.' 0 - 100' Scale = 0.375 Minutes

Rating Time
50 0.563 Any ratings that consistantly
55 0.544 fa ll w ithin these le ve ls w ould
60 0.525 cause the time study to be
65 0.506 dee me d void
70 0.488
75 0.469
80 0.450
85 0.431
90 0.413
95 0.394
100 0.375 Standa rd Performance
105 0.356
110 0.338
115 0.319
120 0.300
125 0.281
130 0.263
135 0.281 Any ratings that consistantly
140 0.225 fa ll w ithin these le ve ls w ould
145 0.206 cause the time study to be
150 0.188 dee me d void

Rating Exersize Walking 20 Metres

Basic Times (100 R) on BS.' 0 - 100' Scale = 0.188 Minutes

Rating Time
50 0.282 Any ratings that consistantly
55 0.273 fa ll w ithin these le ve ls w ould
60 0.2632 cause the time study to be
65 0.254 dee me d void
70 0.244
75 0.235
80 0.226
85 0.216
90 0.207
95 0.197
100 0.188 Standa rd Performance
105 0.179
110 0.169
115 0.160
120 0.150
125 0.141
130 0.132
135 0.122 Any ratings that consistantly
140 0.113 fa ll w ithin these le ve ls w ould
145 0.103 cause the time study to be
150 0.089 dee me d void

The Rating Scale Used

18
 Standard Performance 0/100
100

Normal Performance 75

Normal Performance

It is said to be the pace at which a competent operator will naturally work if he has no
particular motivation to apply himself to his work.

Basic Times

As a particular operator performs an element he is rated (say) 120. The watch shows
that he took .12 minutes.

We want to know how long he would have taken if he had been working at a rate of
100.

BASIC TIME = OBSERVED TIME X OBSERVED RATING

STANDARD RATING

In this case:

BASIC TIME = 0.12 X 120 = 0.14

100

Thus, if the ratings are accurate, it does not matter at all whether the particular
operator observed is fast, medium or slow, the time arrived at will be the same. The
times taken by the particular operators range from .12 to .23, but the basic time
remains at .14.

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CONCEPTS AND DEFINITIONS OF:

Efficiency

The ratio of the useful energy delivered by a dynamic system to the energy supplied to it.

Efficiency is the performance of an operator, operation or section in ratio to the overall

time taken and expressed in percentage points.

Operator Effort

The physical and/or mental exertion expended by the worker.

‘Qualified’ Worker (BS 34002)

One who is accepted as having the necessary physical attributes, who possesses the
required intelligence and education, and has acquired the necessary skill and knowledge to
carry out the work in hand to satisfactory standards of safety, quantity and quality.

Speed of Movement (BS 34005)

The pace or tempo of the worker’s motor actions.

20
MOTIVATION AND COMMUNICTION

1. Human Relations
Human relations can be interpreted in many different ways. Many people see
human relations from a completely different viewpoint. However, human relations
in industry can be classified into two main points as follows:-
a. Industrial relations, or human relations which results from the meetings of
management and workers.
b. The personal or human relationships which spring up grow and exist in any
industrial organisation.
Improvement of relations between all levels has long been accepted as a very
important element in the improvement of any industrial organisation, and there a
few managements which have not exerted a great deal of effort in this direction.
There is, however, the possibility that the policy of improved relations may be
pursued solely because of its effects on productivity, and not from the more
fundamental motive of producing a correct and balanced attitude to the personal
and social needs of the workers. Merely to aim for higher output may bring neither
greater output nor satisfaction to the worker, but if the aim is to bring more
personal satisfaction to the worker in his work and in his surroundings, then both
higher output and job satisfaction may be achieved.

Good human relations can only be established if the needs of any individual are
satisfied and his will to work is stimulated. This presents the difficulty that
management is dealing with a group of individuals, all of whom may respond
differently in a given situation. However, it is possible to generalise on the average
response evoked in certain situations, and in the context of human relations in
industry, it is possible to arrive at some general conclusions about man’s attitude to
work and the hopes, fears and aspirations he has regarding it.

The extent to which these hopes and desires are fulfilled in the work situation or
working environment naturally governs the degree of job satisfaction derived by the
worker. The extent of which the personal job satisfaction is achieved is the
measure by which each worker will apply his will to work. To provide job
satisfaction must, therefore, be the ultimate aim for those who organise and
control workers. To achieve this aim, it is necessary to provide motivation of the
right to all in industry.

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2. The Working Environment

The working environment describes the factors which affect an individual when he
is at work. It includes the human relationships such as management and trade
unions with which the individual is concerned, the working group of which he is a
member, the motivational policies of the organisation, the productivity agreements
of his firm, the physical conditions which affect him, and the psychological factors
of the work situation.

There are many theories on the effect of the working environment on individuals
and on working groups and it is, therefore, necessary to consider the viewpoints of
individuals who have been involved in this work. Individuals who have been
concerned include:-

1. George Elton Mayo

2. A.H. Maslow
3. Douglas McGregor
4. Rensis Likert
5. Frederick Herzberg

22
George Elton Mayo

George Elton Mayo was in charge of certain experiments on human behaviour

carried out at the Hawthorne Works of the General Electricity Company in Chicago
between 1924 and 1927. As a result of these investigations he came to certain
conclusions as follows:-

 Work is a group activity.

 The social world of the adult is primary patterned about work activity.
 The need for recognition, security and sense of belonging is more important in
determining workers’ morale and productivity than the physical conditions
under which he works.
 A complaint is not necessarily an objective recital of facts; it is commonly a
symptom manifesting disturbance of an individual’s status position.
 The worker is a person whose attitudes and effectiveness are conditioned by
social demands from both inside and outside the work plant.
 Informal groups within the work plan exercise strong social controls over the
work habits and attitudes of the individual worker.
 The change from an established society in the home to an adaptive society in
the work plant resulting from the use of new techniques trends continually to
disrupt the social organisation of a work plant and industry generally.
 Group collaboration does not occur by accident; it must be planned and
developed. If group collaboration is achieved the human relations within a
work plant may reach a cohesion which resists the disrupting effects of
adaptive society.

23
A.H. Maslow

A.H. Maslow carried out his investigations into human behaviour between 1939 and
1943. Maslow suggested that there are five sets of goals which may be called basic
needs. There are physiological, safety, love, esteem and self-actualisation or self-
fulfilment. He arranged these into a series of different levels of the order of
importance of these basic needs.

Mans basic needs are physiological, for example – hunger, thirst, sleep, etc. When
these are satisfied they are replaced by safety needs reflecting his desire for
protection against danger or deprivation. These in turn, when satisfied, are
replaced by the need for love or belonging to, which are functions of man
gregariousness and his desire to belong to a group, to give and receive friendship
and to associate happily with people. When these needs have been satisfied there
is the esteem need, i.e. the desire for self-esteem and self-respect, which are
affected by a persons standing reputation and his need for recognition and
appreciation. Finally, individuals have a need for self-actualisation or a desire for
self-fulfilment which is an urge by individuals for self-development, creativity and
job satisfaction.

The hierarchy of human needs proposed by Maslow are shown in the following
table.

24
5. Table 1 – Hierarchy of Human Needs

In the past, management have attempted to satisfy an individual’s lower level

needs for safety and physiological security, for protection against deprivation and
the threat to a worker or his family. However, management are now endeavouring
to satisfy the individual’s high level needs for esteem and self-fulfilment.

25
Douglas McGregor

Douglas McGregor in his book, ‘The Human Side of Enterprise’ published in 1960,
has extended theories on behaviour of individuals at work, and he has formulated
two models which he calls Theory X and Theory Y.

Assumptions

1. The average human being has an inherent dislike of work and will avoid it if
he can.
2. Because of their dislike of work, most people must be controlled and
threatened before they will work hard enough.
3. The average human prefers to be directed, dislikes responsibility, is un-
ambitious and desires security above anything.
4. The values and goals of the group are an expression.
5. The members perform a ‘linking-pin’ function and try to keep the goals of
the different groups to which they belong in harmony with each other.

26
7. Frederick Hertzberg
Frederick Hertzberg introduced two theories of motivation as follows:-

1. Hygiene Theory
2. Motivation

The first part of the motivation theory involves the hygiene theory and includes the
job environment. The hygiene factors include the company, its policies and its
administration, the kind of supervision which people receive while on the job,
working conditions and interpersonal relations, salary, status and security. These
factors do not lead to motivation but without them there is dissatisfaction.

The second part of the motivation theory involves what people actually do on the
job. The motivators are achievement, recognition, growth and advancement and
interest in the job. These factors result from internal generators in employees,
yielding motivation rather than movement.
Both these approaches, (hygiene and motivation), must be dome simultaneously.
Treat people as best you can so they have minimum of dissatisfaction. Use people
so they get achievement, recognition for achievement interest and responsibility,
and they can grow and advance in their work.
Therefore, the hygiene and motivation factors can be listed as follows:-

27
Effects on Individuals of Working Environment

The working environment has an effect on individuals as follows:-

1. It will provide at least sufficient for his basic needs and often much more. For
example, 50 years ago in the UK, food and shelter were a person’s basic needs.
Today, most families will consider that basic needs also include a car,
television, etc.
2. It may or may not provide adequate security. Again, most individuals seek a
secure job, there are others including some men on oil rigs, who seek higher
pay for a limited period, but with limited security.
3. It provides an individual with an identity. As a member or an organisation, he
carries out a specific function.
4. It also gives the worker comradeship, freedom from boredom and an interest
during his working life.
5. It also provides self-fulfilment for individuals where consideration has been
given to ensure that the job is creative and gives job satisfaction.
6. It provides the individual with status. There is a status in all jobs providing the
job content is investigated to make the work more interesting.
7. It will motivate persons to give their best.

28
9. Effects of Groups of Working Environment

Rensis Likert has already describes how the various management styles in an
organisation can affect the groups in an organisation.

Whilst the working environment will affect individuals, it will undoubtedly have a
greater effect on working groups, since while an individual may have certain needs,
she will not obtain those needs if the working environment does not provide the
needs of the working group. The working group is the instrument of society through
which in large measure the individual acquires his attitudes, opinions, goals and
ideals; it is also one of the fundamental sources of discipline and social controls.

Therefore, the working environment has an effect on groups as follows:-

1. It will affect the morale of the group.

2. It will determine whether the group achieves the objectives set by the
organisation.
3. It will determine whether the degree of co-operation provided by the
group.
4. It will motivate the group to give of their best.
5. It will determine whether the human relations within an organisation are
good or bad.
6. It will also affect the relations between management and trade unions.

29
DISPOSITION OF EARNING

Incentive systems (sometimes called piece rates) and Allied Systems and Their Effect upon
Performance

Amongst the many purposes that lie behind piece rate and allied systems of payment is
the purpose of rewarding workers according to their contribution. Those work hard can
earn more than those who work less hard, It is in a sense a way of rewarding virtue.

We will assume for the purpose of this discussion that we are talking about a fair and just
system of piece working, i.e. one that gives raise to only a few complaints from those who
are rewarded by it. The philosophy behind such a system of payment is that it will provide
an incentive to those who choose to increase their earnings.

The key word in the last sentence is choose Too often it is assumed that people work for
as much as they can get. This is clearly not true and our own personal experiences are a
reliable guide to this. It is true that some people at work will work for as much as they can
get, but it is equally true that some individuals do not constitute the majority of workers in
the clothing industry.

Most people at work have a sum of money in mind that they are prepared to de certain jobs
for. Thus one machinist will be perfectly content with a take home pay of £20 whist
another will not be satisfied even by £40.

For those who intend to earn as much as they can the incentive value of a piece rate
system of payment is very high. For others not so money motivated the incentive value of
piece rates is likely to be low.

In the pat there was a tendency to hope that piece rates in themselves would account for
increase productivity.

This is a dangerous view in as far as it assumes that money can manage people, and the
consequence of this view is that work people are allowed to work at a rate which whilst
satisfying their needs, does not always satisfy managements.
Supervisors are therefore required to know:-

1. To what extend individual workers are motivated by the payment system.

2. When the receipt of pensions, etc. has an adverse effect on the earning potential of
individual employees.
3. When young employees are having their money commandeered by parents and being
given a set sum as pocket money regardless of their actual earning, (nowadays a less
familiar practice).

30
4. When the employee genuinely feels that increased effort is not worthwhile because of
the tax that additional income attracts.

The supervisor who regards the payment system as the main motivating factor is guilty of a
gross over simplification. It is the supervisor’s job to establish attainable targets or
objectives for each individual and work for their achievement regardless of the reward that
accrues to the operative.

31
LINE BALANCING and DEFINITIONS

Introduction

The managerial excess influenced by the skill of the managers and supervisors is
probably that due to poor line balance. It can be reduced considerably by anticipation
and planning. Effective planning depends upon knowledge of the garment(s)
manufactured, the way in which its production can be sectionalised, the capacity of
each work station in terms of both machine and operator potential. There are thus five
main steps in achieving adequate balance requirements:-

1. How output is lost.

2. Output labour requirements
3. Theoretical operation balance.
4. Section manning.
5. Balance control.

Factors to consider:-

1. Number of operations.
2. Number of operatives.
3. Range of operator skills.
4. Total of standard minutes for the style.
5. Order quantity.
6. Total orders.
7. Delivery dates.
8. Number of machines.
9. Types of machines.
10. Availability of material.
11. Absenteeism.
12. Expected lost time.

32
1. HOW OUTPUT IS LOST

Identifying the Causes

A clothing factory is a place where cloth and trimmings are turned into garments by
people. The two most important resources consumed during the working week
are:-
a. Cloth and trimmings
b. The time of the workforce.

The utilisation of material is usually good, but the utilisation of human resources is
often poor. We can consider the human resources available in terms of the total
actual spent at work, (often expressed as attended time). Similarly, factory output
can be considered in terms of the total costed minutes of time work done, (often
expressed as ‘standard minutes’).

FACTORY/SECTION EFFICIENCY

= Total standard minutes x 100

Attended Time

By considering the causes of inefficiency in turn, it becomes easier to find ways of

improving efficiency.

Manufacturing Time

Actual time taken to produce a garment can be considered under two headings, The
STANDARD and EXCESS. The reason for recognising these elements separately is
that their level is determined by different people, and their reduction and control
subject to different skills.

Standard Time

A definition of ‘standard time’ will be considered later. In part, the time taken to
make a garments depends on its design, how many and how long are the seams,
what trimmings are used, what quality levels is required and so on. In part, the
time taken reflects the factory, its layout, production system and workplace
engineering. With the exception of the last, these criteria are beyond the control
of the supervisor and often the production manager.

33
Excess Time

Actual making time is always in excess of true standard time.

Policy Excess

Part may be due to the manufacturing style of the Company, (throughout time, style
change frequency, work in progress and other factors related to marketing and
financial policy). It may then be called the ‘Policy Excess’.

Managerial Excess

However, part of the excess time is largely a reflection of the effectiveness of the
production manager and his supervisors. This is normally referred to as ‘Managerial
Excess’. The off-standard category ‘waiting time’ refers to delays due to waiting
for trimmings and work from outside the section, ‘balancing’ to delays arising
within the section. These delays will contribute to ‘Excess Time’ and are
clearly within the control of managers and supervisors.

On-Standard

An operative can be said to be ‘on-standard when she is working under normal

incentive conditions at the job for which she is trained and her workplace is
equipped. They key contribution of management and supervision to the reducing of
‘managerial excess’ lies in ensuring that operatives are kept ‘on-standard’ as much
as possible.

OPERATOR UTILISATION = Total Minute On-Standard

Total Minutes Worked

HIGH UTILISATION = GOOD UTILISATION

Off-Standard

Time spent ‘off-standard’ may be totally unproductive like ‘machine delay’ or

waiting time or it may be productive at a lower level, such as repairs or samples, as
when an operative is working on un-measured work. Short fall on one operation
can cause section imbalance requiring the transfer from incentive payment to
‘basic’ or ‘time’, on an unfamiliar operation, a fall of performance from 100% to
50% can be expected.

34
Labour Turnover

Skilled labour is a vital asset to any company; its replacement is an expensive necessity,
which should be kept to a minimum.

Operator Training

The cost of labour turnover and necessary skill changes can be minimised by effective
training. Operator performance ‘on-standard’ below 100 BSI represents a loss of
potential output to be set against the cost of effective training.

Absenteeism

An absent operative not only represents a loss of hours available for productive work,
but a major cause of line imbalance.

Part-Time Working

It is unusual for part-timers to have their own workplaces, their call on capital is as
great or greater (if as a buffer, additional work in progress is necessary), than full time
workers. If overheads are allocated at 50% to direct labour costs and 50% to direct
material costs, the output from an operative attending for half the potential hours costs
50% more than that from a full time operative.

Operator Performance

The use of non-standard methods can account for substantial losses of output. Their
identification and improvement by retaining is a key area for production management.
Adequate motivation from a good understanding by the operative of a sound incentive
scheme is also vital.

Machine Delay

Some off-standard time due to this factor is inevitable, especially as specialised

machinery and purpose built workplaces become more important. It can, however be
kept to a minimum, if supervisors and operatives are taught the correct way in which to
rectify minor faults and to avoid trouble by using machines properly, spare machines,
routine maintenance and most important of all, a well trained and adequately manned
engineering section.

35
Unmeasured Work

Adequate liaison at the planning stage and the use of garment synthetics should reduce
this to a minimum. In many factories temporary rates based on synthetics may
eliminate this cause of off-standard time. It is to be expected that output will fall by
25% whenever operatives are taken of incentive pay.

Repairs & Rejects

Repairs are commonly considered to double the labour cost of a garment from
identification, unpicking and remaking. Batches are usually held up awaiting the
repaired garment, increasing work in progress and causing delays in delivery. Rejects
result in wasted labour and material (offset by ‘seconds’ prices) and cause similar
problems with work in progress and delivery.

Waiting Time

This term is usually applied to time wasted waiting for trimmings or garments from
another section. With proper management control and adequate liaison between
sections, it is almost totally avoidable.

Balancing

Sections will move out of balance during the working day for reasons outlined above or
because operatives are working slightly above or below their usual level. Thus
inevitably more versatility is essential within a section. A high proportion of off-
standard work due to balancing may be avoided, (at a cost), by increasing the work in
progress, which actions as a buffer or by reducing section working.

36
2. OUTPUT – LABOUR REQUIREMENTS

The required output for the factory for a given garment must be known with some
degree of accuracy. From this it may be decided to produce the garment or
garment group using the whole factory or part of it, according to the work content
and the number of units required. At one extreme a factory employing 300
operatives may be set to make one garment for years, e.g. trousers, with any
moderate style variety taken up by inherent flexibility or a special unit. At the
other end there may be a variety or product, with each line making a complete
garment for a week or two. In the latter case improvements in section working or
length of run may be made by bulking orders by grouping like garments together.
In any event a clear decision must be made, specifying the garment or part of a
garment to be produced by a line.

37
3. BALANCE CONTROL

Initially or in a style-flex situation, hourly checks are necessary. Subsequently, two

hourly or four hourly checks are adequate. It is not unknown for supervision to
provide fictitious and convincing figures when management insist on an
unreasonable frequency of checks. They are time consuming and may rightly be
seen as of far less importance than other more productive supervisor activities. It
is not unusual to plan to move operatives, other than floaters, at shorter intervals
than one hour.

Guidelines for Supervisors

KNOW
1. Your hourly targets
2. The potential performance of each operative on each operation
3. The standard manning
4. Permitted work in progress in the section

MAKE
1. Regular production checks – throughput and inventory
2. More frequent checks on key operations
3. Plan to deal with absenteeism and breakdowns in advance
4. Regular capacity checks on each operative
5. Manning changes based on calculated effects.

Start Up

It will be necessary at the start of each day to review the calculation made under
initial balance making allowance for absent operatives.

38
4. LINE BALANCE

Calculating Overall Labour Necessary

The usual starting point to balance a line is to know the required level of output.

By multiplying the work content of the product by the required level of output, a
calculation can then be made as to:-

 How much labour is required to achieve that level of output?

 Whether output levels can be achieved with available labour

In this calculation, it is necessary to take account of likely:-

% EFFICIENCY (this takes account of both non-productive time and

average operator performance)

% ATTENDANCE (100 – average % absenteeism)

Whether there are part-time operatives involved, it is best to calculate total labour
required in HOURS, not as number of operatives.

If you have reckoned on 90% attendance, you should keep one operator in every 10
as a ‘floater’ or utility operator. These operators should, therefore not be given a
permanent job, or they will not be available to cover for absenteeism.

 Make a list of operatives and put the SM’s beside each job.
 Multiply each SM value by required daily output.
 Then adjust each figure by likely utilisation. (UTL %).
 You then have the labour minutes necessary for each job, and must now
allocate operators to jobs so as:

TO ENSURE ALL JOBS ARE SUFFICIENTLY MANNED AND THEN ALLOW EACH OPERATOR
TO ACHIEVE HER POTENTIAL PERFORMANCE.

39
5. SKILLS INVENTORY

The next step is to consider the skill of each operative for every operation on the
line. It is usually adequate to do this quite roughly to the nearest 10% or 15% of
standard performance. It is often worthwhile to record the expected output as
well.

The first use of the Skills Inventory is to match operators to the ‘Theoretical
Operations Balance’ Additionally, it serves when adjusting the balance during the
day and to highlight the need to train floaters and understudies for key operations.
Retraining may also be called upon to raise performance at bottlenecks.

A detailed record should be kept of each operators work experience, achieved

performance and training allowance.

The inventory, if kept to date, will remove most of the operators personal records
with regard to the operations produced from the heads of the supervisors
concerned and enable better and quicker planning to be achieved when new styles
are introduced or when absenteeism of key operators are a problem.

I have gone off the whole notion of making aprons on my production line, but what
have I learnt from this fiasco?
1. I must balance my next production line.
2. I must do this by adjusting the SMV for each operation according to:-
 Expected operator performance
 Expected line efficiency
3. Because no line balance is ever perfect, I will need to:-
 Ask some operators to do more than one job
 Monitor my balance very regularly and take action to prevent bottlenecks
 Monitor my level of work in progress.
 If you have a problem of constantly rising work in progress you will need to
stop your ‘feed on’ at times.
 Let’s balance our line properly and see if we can avoid many of these
problems.

40
6. THE PERFECT BALANCE

The performance information gained from your calculations or estimated is a

necessary ingredient when balancing the production line. Not before looking in
detail at how to make use of that information in line balancing, it is worth
examining the concept of ‘line balance’.

Example 1

A very simple example of balance is where a product is made in three apportion,

each one consisting of 1.00 standard minute of work. Obviously, three operators
working at an identical pace would maintain an exact balance between the three
jobs. Should the situation be maintained the work would progress down the line at
an even pace, output would be a constant level each day and the same quantity of
work would be fed onto the line, as would leave the line, levels of work in progress
would also be maintained at a constant level. Let us now imagine that a
breakdown occurs on the third of the three machines. The supervisor obviously
does not wish to make the other two operatives idle, so work continues on those
jobs. Operator number three is fixed and he restarts work. The balance has been
restored, but during the time his machine was out of action the balance was wrong,
the level of work in progress has now risen, and will stay high unless some action is
taken (i.e. asking the third operator to work an hour’s overtime that week).

Let us imagine that operator number one is absent for a day and a replacement
operator foes onto the job, working at a slower rate. Gradually operator number
two runs out of work, followed by operator number three. The production line is
now dry of work and only operation one is being performed. The supervisor brings
an additional machine into production and doubles the number of operators on
operation one. Workflow starts again and operators two and three are back in
work. Having lost output, the supervisor leaves two machines working on operation
one for the remainder of the day. However, unless she then asks operators two and
three to work some overtime equivalent to the time they waited, the supervisor
will not succeed in making up her lost output. All that she will achieve is an
increase in the level of work in progress between jobs two and three. Even in a
sample such as this, line balance can be seen to be a delicate equilibrium. The
perfect balance is seldom achieved and line balancing is an on-going task,
requiring constant supervisory attention to keep it approximately correct.

41
7. INVENTORY OF OPERATOR SKILLS

The information we are neglecting is the fact that many operators are restricted in
the jobs they can do:-

 Some can only do one type of job competently

 Some can do several types of jobs competently
 Some can do one type of job competently and other jobs but at a lower level of
performance
 Some can perform many jobs but all at lower levels of performance.

A skills inventory is an analysis of operator skills across different jobs or machine

type, as a basis for both line balancing and increasing overall levels of skill on the
section.

42
8. MAINTAINING THE BALANCE OF THE LINE

As shown in Example 1, a line quickly gets out of balance stoppages occur. In

normal production situations stoppages can be expected to occur regularly and in a
quite random manner. Whatever the utilisation factor that has been employed in
achieving a realistic balance, the pattern of stoppages and absenteeism will not
conform to the blanket assumption made in the initial balance.
Line balancing is therefore a continuous task for the supervisor.

This can be achieved by monitoring and acting daily on the basis of production
information.
 Output from each operation
 Work in progress at each operation

To maintain a strict balance, a supervisor may resort to collection production

figures from every operator at two hourly intervals throughout the day. A
calculation is made based on the required daily output, as to the target required at
the time of each check. The actual production figure is recorded alongside this
and an excess or shortfall calculated. The supervisor must then act to remedy the
situation – either putting another operator on the job or taking someone off for a
short time if there is a danger of several operators on one job running out of work.
Two hourly checks are a useful device to ensure that supervisors are monitoring
their balance. However, the computer system provides information on a daily basis
that can be used to monitor the balance of the line, without the labour of
collecting and collating this data manually. Based on the information input for
calculation of operator’s daily wages and performance figures, a count is made of:-

 How many have gone through each operation for each style for the day
 The cumulative total to date for each operation
 The calculated level of work in progress at each work station

43
9. LINE BALANCING IN A SITUATION OF MIXED STYLE PRODUCTION

If we are to achieve the required output level we will need to run that machine at
100 performance for 45 hours in a week.

If we also know that a breakdown time of three hours a week is realistic for that
machine, we can calculate the operator performance necessary to obtain the target
output, over a 40 hour week.
40− 3 = 37 clock hours on standard working
45 standard hours required
37 Clock hours available X 100
= 121 performance
It is possible that we have an operator capable of working at this level, but in most
circumstances, it would be wise to:-

 Get hold of a second machine

 Train a second operator on the job (as a secondary job)

Failure to examine this potential problem could result in a bottleneck point that is
temporarily resolved by overtime working, but which constantly reoccurs.
Look at your own section and calculate a balance of resources to
labour/machinery on those operations which tend to from the bottleneck
points.

If the complexity of style mix prohibits a full line balance to be done, perform a
potential balance on ‘the problem jobs’.

The line balance task within the environment varies in complexity according to the
number of styles that may be going through at one time, and the availability of
labour. The simple balancing exercises shown here serve to illustrate the concept
of line balancing, but certainly in the sewing workshops, the task is a great deal
more complex the more styles being run at any one time.
Line balancing in a mix style situation takes on a more general nature, that of
planning overall capabilities for each job type and taking care to anticipate the
potential bottleneck points.
If a line is not correctly balanced and allowed to continue in that state, the
maximum output possible is defined by the slowest operation – the weakest link
determines the strength of the chain.

44
 Kick Flares Operation Sequence & Line Balance
Expected Absenteeism 8%
Available Mins Per Week 2640 Quantity Per Week
Op No Short Desc Sms 1-6 L/C Operation M/C Eff % Qty/Occ 4000 5000 6000 Operator Names
10 O/L Side Seam 0.70 Join 2 Side Seams O/L 70% 2640 1.52 1.89 2.27
20 O/L Front Rise 0.30 Join Front Rise O/L 70% 6160 0.6 0.8 1.0
30 Elastic Waist 0.30 Elasticate waist O/L 70% 6160 0.6 0.8 1.0
40 O/L Back Rise 0.30 Join Back Rise O/L 70% 6160 0.6 0.8 1.0
50 O/l Inside Leg 0.50 Join Inside Legs O/L 70% 3696 1.1 1.4 1.6
60 C/Sew 0.40 Coversew Elastic Waist C/s 70% 4620 0.9 1.1 1.3
70 C/Sew Hem 0.50 Hem Bottoms C/s 70% 3696 1.1 1.4 1.6
80 Att Label 0.30 Attach Label L/S 70% 6160 0.6 0.8 1.0
90
100
110
120
130
140
150
160

170 Press Seams 0.40 Press Hems Press 70% 4620 0.9 1.1 1.3
180 Trim Thread 0.30 Trim Thread Ends Trimmer 70% 6160 0.6 0.8 1.0
190 Swing Ticket 0.20 Kimball Swing Ticket Table 70% 9240 0.4 0.5 0.6
200 Fold 0.30 Fold Table 70% 6160 0.6 0.8 1.0
210 Poly Bag 0.20 Poly Bag Table 70% 9240 0.4 0.5 0.6
220
230

4.70 Total Sms 10.2 12.7 15.3

Costed Sewing Value £ 1.10

Costed Pence Per Standard Minute £ 0.22

Line Balance and Costing Sheet

45