I am trying to determine the number of pieces produced accounting for the productivity allowance. Factoring the allowance will result in more time used in production.
3600 - number of seconds per hour
19 - number of seconds spent on production per unit
73% - Productivity coefficient
3600/19(1+0.27) = 3600/19*1.27
However, I tried to do reversely by deducting away the allowance from the total available work time.
3600*0.73 = 2628
2628/19 = 138.32
By my logical thinking, the two method should yield the same result. Or am I thinking incorrectly?