The formula to calculate the Flat Rate Efficiency (Efr) is:
\[ Efr = \frac{FR}{AH} \]
Where:
Let's say the flat rate hours produced is 50 hours and the actual hours worked is 40 hours. Using the formula:
\[ Efr = \frac{50}{40} \]
We get:
\[ Efr = 1.25 \]
So, the flat rate efficiency is 1.25.