Once we have sample data to work with it should be a straight forward approach.

It looks like you're looking for the setup time per resource and product.

If that's the case you'll also need the business hours in order to ignore off-time (e.g. breaks or shutdown time).

Furthermore, the results need to be analyzed further to take additional down time into account (e.g. waiting for raw material).

@jeff: the resource in a plant is the bathroom and the time is needed between the "usage of the toilet paper holder" ("part A") and the "hot water heater" ("Part B"). The "setup" that needs to be done is flush the toilet, put on your trousers, close toilet lid, leave the toilet and approach the sink to wash your hands 😉