Try empl.% EMPCT in IT 7 but have one standard WSR for all empl., I am not sure if it would show/use the reduced hrs (b)in time sheet or (b)when an absence is created for one day - what is the hrs calculated for the day. We have not tried such config nor data.
Cap util % in IT 8 is BSGRD which is calculated based usually on IT 7 details and constants in T511K.
However if you use further IT 2003 on top of this to change the DWS on a particular day due to reasons e.g., empl's request or dep't needs, etc, then it would be another scenario for you to cater for and test.