This is the second article in a two-part series detailing the methodology for setting up and analyzing data from a study of nursing care hours. In part 1, the steps were outlined for setting up and performing observations on a random basis to provide data for setting time standards for hours of care per patient day. Data were collected both on acuity level of patients and on staff type of those caring for patients (e.g., Nurse, LPN). Additional data were collected on hours worked by each level of staff and on census during the study period. In part 2, methods for analyzing these data are presented.