How to do it...

To implement this recipe, do the following:

1. Create the following measures:

Total Billable Hours = 
    VAR __Category = MAX('R01_Table'[PayType])
RETURN
    IF(
        __Category = "ADMINISTRATION",
        0,
        SUMX(
            FILTER(
                'R01_Table',
                'R01_Table'[Category] = "Billable"
            ),
            'R01_Table'[Hours]
        )
    )

Total Hours = 
    SWITCH(
        MAX('R01_Table'[PayType]),
        "HOURLY",[Total Billable Hours],
        "SUB-CONTRACTOR",[Total Billable Hours],
        "SALARY",SUM('R01_Calendar'[Work Hours]),
        BLANK()
    )

% Utilization = 
    VAR __Table = SUMMARIZE('R01_Table','R01_Table'[EmployeeID]) 
    VAR __TotalBillableHours = SUMX(__Table,[Total Billable Hours]) 
    VAR __TotalHours = SUMX(__Table,[Total Hours])
    VAR __Utilization = DIVIDE(__TotalBillableHours,__TotalHours,0)
RETURN
    IF(ISBLANK(__Utilization),0,__Utilization)

2. On a Report page, create a matrix visualization and place the JobID and EmployeeID columns from the R01_Table table into the Rows area, with the JobID column being at the top and the EmployeeID column at the bottom.
3. In the same matrix visualization, place the % Utilization measure into the Value area.