The unit load is the amount of time spent by the resource per flow unit (CT scan in this case). Capacity per hour = 60 / Unit load (in minutes) Total resource capacity = Capacity per resource unit per hour * Number of resource unit: The process capacity per hour is then the least of the three resource capacities. When operating at capacity, Utilization = Process capacity / Resource capacity When operating at capacity, the margin per scanner per hour is then obtained as the difference between the hourly revenue and the hourly cost, calculated as follows: Hourly revenue = Process capacity per hour * Revenue per scan Hourly cost = Number of nurses * Nurse cost per hour + Number of technologists * Technologist cost per hour + Process capacity per hour * Medical supply cost per scan