Consider a department that’s in pretty good shape. Only 25 percent of what it does is rework. Strange as it may seem, 25 percent rework may reflect that a department is doing well. Rework is often far worse. In any case, in this department a quarter of the time things are done twice to get them right. The CEO begins education and process improvement with PITs and DITs, and after months of work, the effort begins to pay off. The percentage of rework begins to fall. Let’s say it goes down to zero. (It would berate that all rework could be eliminated, but you can get close.) The 60 people in this department now have a quarter less work to do. So, if the work load stays the same and it takes a quarter less effort to do it, doesn’t it make sense to say a quarter fewer people are needed? A quarter of 60 is 15. The question is, what happens to these 15 extra FTEs?