Resource utilization is the metric we used in QA when we need to find the utilization of resource against total
  available time .To find the Resource utilization we need values like Total Available time , Actual Productive time
  leave hours And Then we Implement the given Formula to calculate Resource utilization.

          Actual Productive effort
        ------------------------------------* 100
    Total available time - Leave hours    

    Example :
    Total Available time = 1000 hrs
    Actual productive time = 900 hrs
    Leave hours = 50 hrs
    900
  --------------- * 100 = 94.73 %
  1000 - 50