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How do you calculate utilization cost?

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How do you calculate utilization cost?

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Utilization rate calculation: billable hours ÷ total hours x 100 = utilization rate. For example, if one employee submits 36 hours of billable time for their 40-hour week, their utilization would be 90%. Example calculation: 36 ÷ 40 x 100 = 90.
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