Time study — meracik 1 gelas kopi susu, kedai kopi UMKM

Waktu Normal (WN) = Waktu Teramati × Rating = 1,20 × 100% = 1,20 menit Waktu Standar (WS) = WN ÷ (1 − Allowance) = 1,20 ÷ (1 − 15%) = 1,41 menit