Plan from the supplied facts
Original planning allowance is 48 hours. Independently estimated interface work is 28 hours and record work 16 hours. The allowance and the item estimates answer different questions. Their difference is an unallocated 4 hours, not an automatic contingency entitlement or a completed work item.
| Entry | Hours | Meaning |
|---|---|---|
| Allowance | 48 | Top-down limit |
| Estimated items | 28 + 16 = 44 | Known item total |
| Difference | 4 | Unallocated |
Work through the choice
Do not scale every task upward merely to make the sum equal the allowance. First decide whether a missing task, protected reserve or unused allowance explains the difference.
Another independently estimated item is 6 hours. What is the reconciled position?
Show the worked answer
Items total 50 hours, two above the 48-hour allowance. The plan needs a scope or allowance decision; the new item cannot fit by labelling the old four-hour gap as six.
Material to use in your plan
Use allowance, item total, unallocated amount and overrun as separate worksheet cells. Record the decision about a gap rather than forcing numerical agreement.