I think a lot of it depends on the part, any presoldering requirements (prepping), operator skills, soldering equipment, etc...  When I have tried to time and balance manual processing I would do a time study on say 10-20 pieces completed per operator skill level.  I normally used 4-6 people.  Some would be the entry level operator, some would be the average operator, and some would be the advanced operator. You can then use this as an average operator time.  Then I would start looking at where the time is being spent and why.   

Kathy

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