$\text{EFR}=\text{Effective force ratio} = \frac{\text{effective work force}}{\text{total work force}}\times 100 = \frac{144}{210}\times 100 = 68.571\%$
$\text{EFR}=\text{Effective force ratio} = \frac{\text{effective work force}}{\text{total work force}}\times 100 = \frac{147}{231}\times 100 = 63.64\%$
Effective work force ratio is greater in case of EST schedule, therefore it is preferable to use EST schedule
Also as per Burges Least Square Rule;
As per EST Schedule:$\hspace{4cm}$ As per LST Schedule:
$\sum (\text{Labour Requirement}^2) : 1062$ $\hspace{1cm}$ $\sum (\text{Labour Requirement}^2) : 1131$
From Above; it can be concluded that, EST Schedule can be used preferably.