How to measure progress % in Manhour

thats a very general question 

answer #1

you have 100 manhours you are 50% complete you have earned 50 manhours even if it actually took you 200 manhours to get to 50% complete you still have only earned 50 manhours. 

or you can say I have 100 manhours budeted and I need 50 more manhours to complete this activity therefore this activity is 50% complete.

asnwer #2

you can make the activity a resource dependent type of activity these activities are scheduled to work according to the resources’ calendars rather than the activity’s calendar. The activity’s duration is determined by the availability of resources to work on the activity. You should use a resource dependent type of activity when multiple resources are assigned to the same activity. So the resource will drive the activity status.