What's faster and better: creating many small things or one giant thing?

I want to create a workflow that adds the expected time it takes for a department to complete a job so that I can compare it against actual production time.

I have 4 fields: department, expected time in minutes, actual time in minutes, and original source.
I have ~20 departments.
I want to attach this to a line item so the actual time can modified later in production.

Should I create ~20 things with four fields? one thing with a hundred fields? or is there something else I should do?

Happy to help you out, but I think we might need a little more guidance here.

Maybe a screenshot of your current database might help? If you’ve not got anything at all yet, let me know and I’ll suggest a simple structure for you.

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20 things with four fields, no question

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I have not yet created the structure for storing the time of labor.
I have a line item datatype that later turns into a job that’s distributed to ~20 departments and I would like to somehow attach a data type inside the line item just for tracking estimated time of labor and actual time of labor for each department.
This will be used thousands of times so the cleanest most efficient structure would be ideal.