I have two spreadsheets, one of them is for worker efficiency/productivity, other one is used for financial purposes.

8 hour shift, two PAID breaks of 15 mins each, one UNPAID lunch period of 30 min.

For financial terms, earned minutes is 480 minutes and labor cost component to our product is calculated on that, because the dollars don't matter whether they're paid during the break or during work being done.

Now, for worker efficiency.

There is a variable setup, i.e. on the basis of number of steps, the setup changes. Each step is about 5 min for setup. So, 8 steps = 40 min setup.

Although on one machine, we prefer to only have one setup, there's situations where orders aren't there, so two setups per machine per day or even three setups is possible.

Now, any time due to breakdowns is calculated too. Once quality approves the first sample, after that production time is calculated.

Eliminating 15min, 15 min, 40min, 20min(quality approval), that gives 390 ideal earned minutes.

This gives us ideal labor cost.

Difference between ideal labor cost and actual/financial labor cost gives us worker financial productivity.

No. Of units produced / ideal earned minutes gives us worker efficiency.