For the purposes of calculating utilization, we want the total hours billed by an employee divided by the total hours reported by an employee.
In order to get the first part of this, that is, the total hours billed, we need to create a third calculated column using the following formula:
Column 3 = SUMX( FILTER( ALL('Hours'), [Category] = "Billable" && [EmployeeID] = EARLIER([EmployeeID]) ), [Hours])
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By way of explanation, the SUMX function takes two parameters: a table and a numeric column. These parameters are separated by a comma (,). The SUMX function iterates ...