Calculating hours accounted through backflushing
You can backflush both man hours and machine hours.
LN calculates the man and machine hours as follows:
Backflushed man hours = Estimated man hours x (Quantity to backflush / Quantity planned input)
Backflushed machine hours = Estimated machine hours x (Quantity to backflush / Quantity planned input)
The quantity-planned input is the ordered quantity, corrected for scrap and yield.