Contents General Description

1.0 Introduction .................................................................................................................................................... 2

2.0 Multipliers (correction factors)........................................................................................................................ 2
3.0 (Scheduled) overtime and effect on Labour Norms ....................................................................................... 2
4.0 Definitions of direct costs versus indirect costs ............................................................................................. 3
4.1 Site facilities ............................................................................................................................................... 3
4.2 Overhead.................................................................................................................................................... 3
4.3 Profit & Risk................................................................................................................................................ 3
5.0 Schematic overview of direct and indirect costs ............................................................................................ 4
6.0 Measurement................................................................................................................................................. 5
7.0 Validity ........................................................................................................................................................... 5
8.0 Conditions ..................................................................................................................................................... 5
9.0 Productivity and Efficiency ............................................................................................................................. 5
10.0 Labour Norms .............................................................................................................................................. 6
11.0 Elements that are included in the Labour Norms ......................................................................................... 7
11.1 Personal care ........................................................................................................................................... 7
11.2 Disruptions general................................................................................................................................... 7
11.3 Start and completion of the activities ........................................................................................................ 7
11.4 Housekeeping .......................................................................................................................................... 7
11.5 Extra man allowance ................................................................................................................................ 7
11.6 Moving time allowance ............................................................................................................................. 8
12.0 Construction site allowance ......................................................................................................................... 8
12.1 Construction site state .............................................................................................................................. 8
12.2 Safety and environmental requirements ................................................................................................... 8
13.0 Corrections to the Labour Norms, i.e. conditioning of Labour Norms .......................................................... 9
13.1 Walking distance to workplace ................................................................................................................. 9
13.2 High working spaces ................................................................................................................................ 9
13.3 Under ground / low rooms (cellars)........................................................................................................... 9
13.4 Enclosed spaces .................................................................................................................................... 10
13.5 Dust, temperature development ............................................................................................................. 10
13.6 Increased concentration of released gases ............................................................................................ 10
13.7 Use of protective clothing in case of work in e.g. chemical environments .............................................. 10
13.8 Congestion ............................................................................................................................................. 10
13.9 Normal weather conditions ..................................................................................................................... 10
14.0 Activities not directly related to the execution of the work ......................................................................... 11
14.1 Project-related activities (other direct costs and overheads) .................................................................. 11
14.2 Activities not directly related to the execution of the work (indirect costs) .............................................. 11
15.0 Fire watch .................................................................................................................................................. 11
16.0 Waiting time ............................................................................................................................................... 12
17.0 Labour rates, built-up of hourly rates ......................................................................................................... 13
18.0 Calculating with multipliers (correction factors).......................................................................................... 14
Appendix 1. Direct Labour rate .......................................................................................................................... 15
Appendix 2. Example productivity and efficiency ............................................................................................... 16

DACE Labour Norms V2 / General description 1

1.0 Introduction

The purpose of this document is to provide guidance in the development and application of Labour Norms for
estimating. In parallel to the development of these Labour Norms, consideration has been given to the
application of, location (productivity) factors, indirect costs, overheads, profit & risk, condition factors and / or
efficiency factors.

Therefore the user should have a common understanding of the terminology used in this process to ensure
clarity in (understanding) with regard to what is included in Labour Norms, labour rates and those items that
should be captured as derived costs (applying factors and % uplifts).

This document will address Labour Norms and labour rates separately; this document does NOT address
contract forms or those elements that are specifically excluded from the Labour Norms and / or labour rates.

The preambles (scope description) and qualifications (condition factors when special working conditions apply)
to the Labour Norms are intended to provide the basis for completeness and consistency in estimates. The
preambles and qualifications are applicable for all types of installation work.

2.0 Multipliers (correction factors)

The Labour Norms levels are based on North West Europe (factor = 1.0 location /productivity), to prepare the
Labour Norms for other locations; location (productivity) factors can be applied.
The Labour Norms are deemed to be all-inclusive; reference is made to the pre-ambles of the relevant
disciplines where the scope of an individual norm is explained.
Only in exceptional circumstances (special working conditions), a multiplier (correction factor) may be applied
to the Labour Norm.
The Labour Norms can also be adjusted by an efficiency factor related to the volume of work that is
expected / executed.
Note: For the definition of productivity and efficiency refer to par. 9.0 Productivity and Efficiency

3.0 (Scheduled) overtime and effect on Labour Norms

The Labour Norms are based on normal working time, where overtime operations are deemed necessary; this
can result in decreased productivity (efficiency loss). When overtime is scheduled for a longer period of time
(for example to meet specific planning requirements), the Labour Norms require a productivity factor correction
for inefficiency caused by long working hours (inefficiency = worked hours / calculated Labour Norms for a
specific activity).
Note: For the definition of productivity and efficiency refer to par. 9.0 Productivity and Efficiency

DACE Labour Norms V2 / General description 2

4.0 Definitions of direct costs versus indirect costs

Direct costs are costs for materials, labour (including working foreman) and allowances that can be assigned to
specific activities, including the set of tools and equipment required to execute the work.

Indirect costs are costs occurring during the execution of the work that cannot be assigned directly to specific
activities; for example supervision

4.1 Site facilities

Costs for site facilities are costs to prepare the construction site, the lay down areas, construction
offices and warehouse. This is including all necessary supplies and not limited to; mobile scaffolds,
warehouse interior, internal transport, possible climate regulation. Also inclusive are the costs for
exploitation, hiring, maintenance, cleaning, heating, electricity, gas water and telephone costs etc.

4.2 Overhead
Overhead costs are costs in the indirect sphere, relevant to the implementation of the work. This entry
is considered to include costs connected to using supervisory, executive and coordinating staff. At the
same time in this entry are incorporated the costs linked to the required approval, drawing- and
calculating work for the implementation, as-built, management, work preparation, permits, reports,
material management, quality control and project controls. Initial safety introduction for mobilizing direct
labour is included in the overhead.

4.3 Profit & Risk

Profit is a compensation that the contractor receives as a component of the contract price. Risk is a
compensation that the contractor receives as a component of the contract price for the risk that the
contractor runs connected to the implementation of the task.

DACE Labour Norms V2 / General description 3

5.0 Schematic overview of direct and indirect costs

The following scheme gives an overview of how the direct hours, direct labour costs and indirect costs are
applied and the total costs are derived.

Labour Norms (factor = 1.0)

Includes:
General allowance
Job preparation allowance
Personal care allowance
Extra man allowance
Moving time allowance

Location / productivity factor

Site-specific Labour Norms

Walking distance 13.1

Height 13.2

Underground / low rooms (cellars) 13.3

Note:
Condition factors

Enclosed spaces 13.4

Dust Temperature and noise
development
Increased concentration of released
gasses
Protective clothing
These correction factors are
only applicable on that part of
the work that is executed under
13.5 these circumstances. See
calculation example paragraph
18.0 Calculating with multipliers
13.6 (correction factors)
13.7

Congestion 13.8

Normal weather conditions 13.9

Corrected standards (norm) Waiting time caused by owner

DIRECT HOURS
.
labour rate labour rate

DIRECT LABOUR COSTS

DIRECT LABOUR
COSTS

Site indirect multipliers:

INDIRECT COSTS % To cover indirect costs such as, but not limited to
- Site facilities
- Overhead
- Profit
- Risk

TOTAL COSTS

DACE Labour Norms V2 / General description 4

6.0 Measurement

The units of measurement to be used shall be as stated within the Labour Norms and as defined within the
preambles.

For a work item that’s “Unit of Measure” is defined in meters (m) length, the measurement shall be the length
measured along the central axis of the items.

All items of work are measured net as fixed in position and no allowance is made in the quantities for cut and
waste.

7.0 Validity

The Labour Norms assume that the activities can be carried out under normal conditions. These ‘normal
conditions’ are described in the sections below. For activities that are carried out under unusual conditions,
condition factors may be used. (i.e. to condition the activity to reflect the “abnormal condition”).
The Labour Norms are applicable for “reasonable” scope of work (day filling) within a discipline, for example
when there is a situation where there is only 1 flange connection and no other mechanical work or just 1 m2 of
painting the Labour Norms do NOT apply and the estimate should be based on reimbursable man hours for
that particular job.

8.0 Conditions

The Labour Norms can only be realised if the following conditions are met:
 Good professionalism
 Good work preparation
 Good project organisation
 Good instruction and supervision of assembly personnel
 Timely access to workplace, to sufficient good quality materials, tools, drawings, etc.
 Normal weather conditions

9.0 Productivity and Efficiency

Productivity
Labour productivity is the amount of goods and services that a labourer produces in a given amount of time
(labour norm), also referred to as the measured time required to execute a specified amount of work.
Productivity is defined as "the ratio of a volume measure of output to a volume measure of input".
Productivity is dependent on a number of factors:
 Type of work
 Discipline
 Location
Often these factors are included in the labour norm and thus become a local labour norm, and the basis for
execution. For estimating purposes it is assumed that the “productivity factor” is 1.0

Efficiency
Worker efficiency is measured in physical terms. Efficiency is measured as "the ratio of planned volume of
output to the actual volume of output" The Labour Norms can also be adjusted by an efficiency factor related to
the volume of work that is expected / executed.

DACE Labour Norms V2 / General description 5

10.0 Labour Norms

The Labour Norms comprise the following:

The measured Labour Norms are primarily determined on the basis of the working methods and
safety / environmental requirements as well as on national labour studies; the average Labour Norms are so
obtained from this.

 The Labour Norms are based on the most efficient execution of the task. Meaning applying the best
working practices, using the correct tools, the minimum occupation needed and having a minimal
disturbance during the execution. Therefore the Labour Norms are only applicable for all work that is
executed under normal circumstances, with experienced labourers, having a normal performance, using
the correct tools and applying the best working method.

 Labour Norms are expressed in man-hours, required for direct personnel. A Labour Norm is no duration
time it is an indication of the effort. The duration time is the period between the start of the
implementation and the end of a task or more tasks. For the calculation of the duration time the number
of labourers needs to be taken into account.

The Labour Norms include the following contingent elements:

A. Processing time: total of all operations to execute the task.

B. Elements that are also included in the Labour Norms

(see paragraph 11.0 Elements that are included in the Labour Norms)
 Personal care
 Disruptions
 Start and conclusion of the activities
 Housekeeping
 Extra man allowance
 Moving time allowance

C. Construction site allowance

(see paragraph 12.0 Construction site allowance)
 Construction site state
 Coordination
 Safety and environment requirements

DACE Labour Norms V2 / General description 6

11.0 Elements that are included in the Labour Norms

Below is a summary of elements that are included in the Labour Norms:

11.1 Personal care

Personal care is understood to mean:
 Activities in relation to work clothes, personal protection and occupational hygiene
 Personal needs, such as use of toilet, incidental eating, drinking and smoking
 Restore clothing

11.2 Disruptions general

With every work activity, disruptions may arise that are directly related to the work and are practically
impossible to avoid:
 Work-related conversations with production staff, colleagues and superiors about the work
methods, progress and job-closure
 Further communication at the workplace
 Personal planning during work between colleagues and / or with superior
 Personal planning of the operations to perform
 Several small work disturbances, such as a broken drill, sharpening a chisel, dropped tools
 Short waiting times up to 10 to 12 minutes per work
 Giving incidental assistance to colleagues
 Short breaks during normal activities:
 Dropping tools
 Lighting failing, replacing lighting bulbs
 Thread of a bolt slipping

11.3 Start and completion of the activities

Start and completion of activities include:
 Accept a job, execute and complete
 Instruction chef and / or colleagues
 Take tool case and bring it back
 Take safety-measures
 Get materials from warehouse
 Acquire additional tools from warehouse and bring them back
 Read drawings or sketches
 Make notes
 Study job
 Obtain information for superior or supervisor
 Coordination meetings with colleagues

11.4 Housekeeping
 Orientation at the workplace and reading drawings and / or consulting instructions
 Completing or laying down materials and equipment
 Clearing up materials and equipment at the workplace
 Moving workbenches, ladders, one-man scaffolding, welding sets, etc.

11.5 Extra man allowance

Disturbances (inefficiency) occurring during the cooperation of two or more professionals working on
the same job.

DACE Labour Norms V2 / General description 7

11.6 Moving time allowance
Time needed to go to the workplace and back. This is including hindrances, differences in heights,
carrying hand tools and / or materials, making use of transport or not, movements for personal care, all
within the clarifications supplied in paragraph 11.0 Elements that are included in the Labour Norms and
this paragraph. For exceptional circumstances paragraph 13.0 Corrections to the Labour Norms, i.e.
conditioning of Labour Norms applies for corrections on the Labour Norms.

12.0 Construction site allowance

When carrying out activities at the construction site disruptions (as mentioned above) will invariably occur. The
nature and extent of these are closely related to the phase, which the project is in, for example carcass work or
finishing, and the phase of the installation. The Labour Norms make a distinction between carrying out activities
in a workshop and in the field. The conditions that are considered normal and / or usually the case in the
workshops or at sites are incorporated in the Labour Norms.
In case conditions are significantly different, this document provides guidance as to how to condition the
Labour Norms.

12.1 Construction site state

Construction site state is:
 The accessibility of the workplace (obstacles at or around the workplace)
 The layout of the construction site (location of shed and material storage)
 The work environment (noise, smell, dust, heat, cold)

12.2 Safety and environmental requirements

This involves checking the validity of the work permits at the construction site. Testing the construction
site for the presence of gases and flammable fluids.

DACE Labour Norms V2 / General description 8

13.0 Corrections to the Labour Norms, i.e. conditioning of Labour Norms

When making estimates it should be ascertained whether the work construction site conditions meet the
principles on which the Labour Norms are based. If that is not the case corrections have to be made to the
relevant Labour Norms i.e. exceptional circumstances might apply.

Here under is an explanation of the exceptional situations that might exist:

13.1 Walking distance to workplace

If the distance between the site facilities and the workplace exceeds 150 m, correction factors may be
applied to the Labour Norms.

Correction factor for Labour Norms

Factor description Factor

Distance to workplace
 Up to150 m 1.00
 Up to 500 m 1.05
 Up to 750 m 1.10
 Up to 1000 m 1.15
 Over 1000 m 1.20
Satellite location (offshore only) 1.10

13.2 High working spaces

In spaces where the working height is greater than 6 m a correction factor may to be added to the
Labour Norms for those activities that carried out at that height.
This correction factor depends on the height at which these activities are carried out, related to the
ground level.
For working heights and when using (mobile) scaffolding the following correction factors apply:
 0 to 6 m correction factor = No adjustment
 6 to 12 m correction factor = 1.10
 12 to 18 m correction factor = 1.15
 18 to 24 m correction factor = 1.20
 24 m and above correction factor = 1 + 0.01 / m

13.3 Under ground / low rooms (cellars)

For low and very low spaces the calculated hours (Labour Norms) may be increased by the following
correction factor:
 Grade to -1.5 m below grade level correction factor = No adjustment
 -1.5 to -3.0 m below grade level correction factor = 1.05
 -3.0 to -6.0 m below grade level correction factor = 1.10

DACE Labour Norms V2 / General description 9

13.4 Enclosed spaces
The following conditions qualify for an “enclosed space”:
 Tanks, boilers and columns
 Sewer drains
 Smoke channel
 Furnaces
 Drums
 Crawl spaces

If a specific condition is met, a correction factor of 1.25 may be applied to the Labour Norms.

13.5 Dust, temperature development

 Dust If the use of dust masks, etc. is necessary, an correction factor of
1.10 may be applied to the Labour Norm
 Temperature If the temperature in a building, etc. is higher than 35ºC for a
long time, a correction factor of 20 % may be applied to the Labour
Norm

13.6 Increased concentration of released gases

If the use of breathing equipment is necessary, a correction factor of 1.70 may be applied to the Labour
Norm.

13.7 Use of protective clothing in case of work in e.g. chemical environments

If the use of full protective clothing is required a correction factor 2.0 may be applied to the Labour
Norm.

13.8 Congestion
In congested areas (extreme high density), which are therefore difficult accessible, a correction factor
of 1.10 may be applied to the Labour Norm.

13.9 Normal weather conditions

For exceptional weather conditions, depending on when in the year work is executed and which
discipline is involved, correction factors may apply to condition the Labour Norms.

DACE Labour Norms V2 / General description 10

14.0 Activities not directly related to the execution of the work

The Labour Norms are excluding activities that are not directly related to the work the so call-derived costs,
these activities can be split into project-linked activities and activities not directly related to the execution of the
work.

14.1 Project-related activities (other direct costs and overheads)

This involves all activities that are necessary to supervise the project and to ensure that the work is
executed safely and completed correctly, e.g. construction site equipping and clearance, meetings,
project administration, safety, completion, transport, etc.

14.2 Activities not directly related to the execution of the work (indirect costs)
These activities may include the following:
 Placing and removing site facilities, i.e. site clearance, connecting container shed,
disconnecting, equipping and clearing office
 Equipping and clearing warehouse / workshop, i.e. connecting and removing lighting, placing
racks, storing materials, setting up machines, preparing return materials and machines for
shipping
 Arranging canteens or catering facilities
 Indirect costs (see explanation earlier in this section)
 Project team meeting(s), i.e. examining the project before its start (assist in preparing work
estimate), meetings at head / branch offices
 Loading / unloading materials and tools including transport of lorries to and from the storage
area
 Processing as-built details
 Completion and follow up, provisional acceptance, finalizing punch list, final acceptance
 Transport at the construction site, including heavy transport or large quantities from storage to
workplace and vice versa

15.0 Fire watch

Fire watch is excluded from the Labour Norms; no factor and / or percentage can be applied to the Labour
Norms for that activity. Fire watch is identified and added to the estimate separately.

DACE Labour Norms V2 / General description 11

16.0 Waiting time

Waiting time is a period of time that the contractor cannot work according to the standard work procedures.

Waiting time is an avoidable delay and is by definition a period of time that is not required for the task
completion.

For that reason-waiting time is not included in the Labour Norms.

Note: Waiting time is usually only valid for direct labour.

The execution of activities are based on Labour Norms, a number of waiting time categories have been defined
to be able to register and to analyse waiting time effectively.

This could be either waiting times as a result of disturbances or hours needed for extra activities as a result of
these disturbances, examples of waiting times are:
General General imperfections in the organization of the job.
The harmonization and / or planning between activities or sequence of activities
are incomplete. This applies exclusively for the activity where above aspects are
applicable.
Errors in work Errors or obscurities in work instructions of job preparation.
instructions Examples are: missing drawings and / or setting instructions, incomplete
measures, e.g. work-instructions do not include that bearings must be
exchanged when revising a pump, although this was known in advance.
It does not include: wasted time for looking for the work location although layouts
are presence etc.
Work interruption as Work interruptions as a result of a more urgent task.
a result of an urgent To restart an activity, which has been interrupted by a more urgent task, requires
task additional moving and probable job preparation activities.
Incomplete materials Incomplete materials supply by Owner.
supply Examples are: parts unexpectedly not available in stores (bulk) small parts, or
ordered material not available in warehouse, or wrong (or bad quality) material
has been delivered.
Incomplete tools Missing or broken auxiliary equipment and tools.
supply The auxiliary equipment and tools provided by the Owner have not been
supplied in time or is broken.
Waiting for This concerns both the agreed formal release, as well as the delay because
production. others are not yet finished with preparatory activities, or that equipment is not yet
cooled sufficiently yet (or still contains product) .
Therefore: equipment is later available than agreed.
Errors in the Errors in previous repairs. In principle this is the extra time, needed, because a
execution of previous repair is not executed correctly. For example: bolt connections which
previous repairs have not been treated with a lubricant, take extra time to disassemble.
It does not include: correcting mistakes made by the fitter himself during the job.
Training and This is the time needed to attend special training or additional safety training
instructions requested by Owner.
Accident, calamity, Examples are: accidents, alarm and other cases of force majeure that obstructs
force majeure the normal progress of the work.
Disaster drill This is the time needed to attend the fire drills or test alarms the contractor is
obliged to attend.
Work-permits delay Waiting time for too late approval of work permit.

DACE Labour Norms V2 / General description 12

17.0 Labour rates, built-up of hourly rates

The labour rate is the rate that is applied to calculate the direct labour costs from the net available working
hours (based on the Labour Norms) corrected with location / productivity factor and / or condition factors where
applicable. The labour rate should include all items to cover all contractors’ direct labour costs (see Appendix 1.
Direct Labour rate). The basic labour rate plus additional costs, and can also be a weighted average of the
contractor’s construction crew.

In addition to these total direct labour costs, the indirect costs (site facilities, overhead and / or profit and risk)
are added, these elements can differ for each site, discipline and contract.
Indirect costs are usually calculated on top off the direct labour costs.
The total indirect cost may also be added to labour rates.

Overtime and shifted hours are usually developed based upon legal regulations for each country.

Below is an indication of correction factors that may be applied for overtime or shift time.

Description of overtime Time Example (ranges) correction

factors
Overtime Monday to Friday 19.00 - 07.00 hrs 1.10 - 1.25
Overtime Saturday 07.00 - 19.00 hrs 1.25 - 1.50
Overtime Sunday and 07.00 - 19.00 hrs 1.50 - 2.00
holidays
Shifted time correction factor 07.00 - 07.00 hrs 1.10 - 1.50

DACE Labour Norms V2 / General description 13

18.0 Calculating with multipliers (correction factors)

Correction factors may only be used when the specific conditions, as described in this document, are
applicable. Below is a calculation example demonstrating how to apply multipliers (correction factors) to Labour
Norms. In this example, the calculated man-hours using the Labour Norms are 21 man-hours.

Correction factors to be applied on top of the site-specific Labour Norms:

Height correction factor, over 6 m up to 12 m : 1.10 (Correction Factor a CFa)

Use of breathing equipment : 1.70 (Correction Factor b CFb)

These factors must be applied according below example and may not be multiplied.

Corrected Labour Norms = Calculated Labour Norm x (1+ (CFa - 1)+( CFb - 1))
= 21 man-hours x (1+ (0.1+0.7))
= 37.8 man-hours

DACE Labour Norms V2 / General description 14

Appendix 1. Direct Labour rate

Date: Revision:

Rate code: Last change:

Function Rate per hour € - Currency Euro
Outline agreement number

Yes No
Rate type Direct rate
All-in rate

a. Total labour costs per year (gross wage incl. all social charges) Euro € -

The labour costs are based on: Yes No

Basic annual pay
Holiday allowance
Contractual allowances and wage tax
Employee insurance
Consequential loss insurance
Contractual retirement contribution
Contractual fee compensations
Free entry
Free entry
Free entry
Free entry
Free entry

Calculation number of working days per year

Gross wage days per year 260

Public holidays 0
Holidays 0
ATV 0
Extraordinary day off 0
Course/training 0
Employee inefficiency 0
Days of illness 0
Total 0 0

b. Days available per year 260

c. Hours available per year b. X 8 hour 2080

d. Basic charge per hour a. / c. Euro € -

Additional costs per hour

Computer applications € -
Internal reproduction costs € -
Industrial clothing € -
Tools € -
Starting material € -
Consumer material € -
Commuter traffic € -
Workshop allowance € -
Gasses, welding allowance € -
PQR / welder qualification € -
Glue instructions € -
Course / training € -
Representation material € -
€ -
e. Total € - Euro € -

f. Total rate per hour d. + e. € -

DACE Labour Norms V2 / General description 15

Appendix 2. Example productivity and efficiency

Assumption is here that there is an estimate for a job that delivered 100 man-hours and productive/ non
productive progress is made against that job, a further explanation/ example of the calculation of productivity
factor can be found below:

Productivity:
When a job is estimated to be 100 man-hours and is completed with an actual of 100 man-hours the
productivity is 1.0
When a job is estimated to be 100 man-hours and is completed with an actual of 50 man-hours the productivity
is 2.0
When a job is estimated to be 100 man-hours and is completed with an actual of 200 man-hours the
productivity is 0.5

Business rule productivity calculation

Estimate versus actual man- Spent/ Budget = Input Physical/ financial =
hours Financial % Physical % Productivity
Spent 75
75% 50% 0,67
Budget 100

When the same job is estimated but working circumstance warrant the application of an efficiency factor (e.g.
repeatability), the following example is a further explanation/example of the calculation of efficiency:

Efficiency:

Assumption, when the amount of man-hours (norm) to exchange a valve is 100 man-hours/each, this is
considering all work in preparation and completion of that operation to be included (refer to the pre-amble for
the scope of work of that particular job)

Now introducing efficiency:

When there is a situation where there is a manifold with 10 valves concentrated in 1 place, the contractor can
do his work more efficient (no need to do all the preparation and completion 10 times) e.g. repositioning of tools
and equipment not required 10 times etc. An efficiency factor can then be applied.

The normal estimate would be 10 valves x norm 100 man-hours 1.000 man-hours

When an efficiency factor can be applied to the norm for example 0.75.

This will result in an estimate that is 10 valves x efficiency factor 0,75 x norms 100 man-hours
750 man-hours

As result of applying this efficiency factor the estimate is 250 man-hours lower, against which the productivity
can now be measured see above productivity.

DACE Labour Norms V2 / General description 16