Takt time is the target production interval obtained by dividing available working time by customer demand, whereas cycle time is the measured time a process actually takes to make one unit. The calculation rule in the workbook published by the Lean Enterprise Institute (LEI) subtracts from shift time planned operator breaks, meetings, cleanups, etc., but not time for unplanned machine downtime, changeovers or other internal problems. Dividing the 27,600 s of available working time per shift obtained under this rule by the demand per shift of 690 units gives a takt time of 40 s. To cover stopped time as well, the measured cycle time must be shorter than takt…