Tab-24 Time Analysis: Page 44. This tab is a summary of the totals copied from Tab-21 Labor Budget for technical and non-technical total labor dollars and total labor hours. The annual values are divided by twelve to calculate the monthly objectives for dollars and hours. Full-time-equivalents are calculated by dividing the total annual hours by 2080 standard hours (52 weeks X 40 hours per week). Utilization rates are calculated for both dollars and hours. The utilization rate based on dollars is the most significant since billing is based on dollars rather than hours. The ratio of technical to non-technical is calculated. The old rule of thumb for this ratio is 4 to 1. The values on this page are compared to the actual values in the Tab-16 Executive Summary Analysis of Operations section in the spreadsheet workbook.