A workforce story should state which measure it presents. Headcount counts people; FTE adds work fractions. Both need the same population and reporting date before they can be compared. A part-time employee contributes one person and less than one FTE, while a contingent worker can belong to a different reporting population.
Use a department view to explain distribution without double-counting a transferred employee. The effective job row determines where that person belongs on the selected date. This training story uses the same resolved employee records as the table report and displays headcount and FTE summaries. The exercises check the measure definition and underlying report selection, including an empty department with a legitimate zero result.