Question: Based on following PVM Matrix analysis table % VAT for DEPT1= Consider Color matched ones are the VATs( Value added times), for example: VAT for

Based on following PVM Matrix analysis table %

Based on following PVM Matrix analysis table % VAT for DEPT1= Consider Color matched ones are the VATs( Value added times), for example: VAT for Dept 2=20, Time in cell DEP2-DEP2: 20 ( which is color matched with the DEPT 2 in the left column and DEPT 2 in the Top Row :20. So 20 is the Value added time or VAT for DEPT 2. DEPT1 DEPT2 DEPT3 DEPT4 DEPT1 20 30 40 10 DEPT2 30 20 0 15 DEPT3 40 20 30 5 DEPT4 10 12 8 10 Total time NVAT VAT 0 20% 80% 70% 10%

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