<employee><empnum>E1</empnum><pnum>P1</pnum><hours>40</hours></employee><employee><empnum>E1</empnum><pnum>P3</pnum><hours>80</hours></employee><employee><empnum>E2</empnum><pnum>P1</pnum><hours>40</hours></employee><employee><empnum>E2</empnum><pnum>P2</pnum><hours>80</hours></employee><employee><empnum>E4</empnum><pnum>P4</pnum><hours>40</hours></employee><employee><empnum>E4</empnum><pnum>P5</pnum><hours>80</hours></employee>