Labour budget

Hi Sir, may I know how are we going to identify is there any idle time incurred???

For example, the company produces product A and each product A requires 3 hours. The production units is 61895 units. The company has 1350 employees. Guarateed hours per month is 120 hours per employee and each employee is guaranteed with a minimum monthly wages of $1620 even though there is insufficient work to in the month. The employees can work for overtime at a rate of $17

In this case, is that means we should use the (production units X labour hours required per unit)= (61895 X 3 hours)= 185,685 labour hours and compared with the standard labour hour available (120 hours X 1350 employees) =162,000 labour hours. the difference =23,685 (185,685-162,000) which will be the overtimes required.
Since the total labour required is more than the standard labour available, it means that the employees do not incur any idle time.

Is it identify in this way???

Thanks sir