KPI : Manhour per (equivalent) unit

Amount of workload required to produce one unit of product

calculated as number of people working on the line/cell times number of workhours in a time interval (usually shift) divided by number of pieces done in that time interval

(indicator independent of number of people working on product and independent of working hours – opposed to production capacity)
doesnt tell us how many people we have to put on the line but how much of time one person needs to produce one unit