The takt time calculation starts with the available working time for one shift, which is 28,800 seconds (8 hours), subtract any non-working time, which is two 10 minute breaks per shift. The custom demand X units per shift is then divided into the available working time to us the takt time in seconds.
Available Working Time: 28,800 – 1200 = 27,600 seconds per shift
Available Working Time / Customer Demand: 27,000 / units per shift
Takt Time = X seconds