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← The toolkitWorksheet 01 / Capacity

Billable hours
& capacity.

A working view of offered time, sold time, and fixed overhead. Change the example inputs to make the arithmetic yours. Currency fields are shown in USD.

Your scenario
120available hours
84sold hours
$25.00fixed overhead / sold hour
Sold 84 hUnfilled 36 hof 120 available h
Worked example

30 h × 4 weeks × 70% = 84 sold hours.

$2,100 fixed monthly overhead ÷ 84 sold hours = $25 per sold hour. This is arithmetic from the inputs, not a benchmark or target.

Same capacity, different utilization

One transparent sensitivity check.

Modeled utilizationSold hoursUnfilled hoursOverhead / sold hour

The rows use the service hours, weeks, and fixed overhead above at 50%, 70%, and 90% modeled utilization. They are not market benchmarks.

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