Every billable hour must carry the hours you cannot bill.
An employee's wage is only the starting point. Payroll taxes, insurance, benefits, paid leave, travel, training, estimating, office time, vehicles, software, rent, and administration still have to be paid.
Paid hours2,080
70% utilization70%
Billable hours1,456
A rate based on all 2,080 paid hours will underrecover costs when only 1,456 hours can be invoiced.