Reconcile a fresh set of workforce questions from the same fictional tenant. Write down the date and grain before calculating. Headcount and FTE use an employed population; hires and exits use events within a period; vacancies use positions; span of control uses active direct reports for the named manager.
The dataset deliberately contains a worker without a manager and duplicate position assignments. Those defects don't authorize you to change the population definition in a metric task. Report the requested measure first, then investigate the quality issue in its own analysis. Use full date boundaries and round percentages or averages only at the end. A manager with no direct reports should have a span of zero, not an unavailable result.