Resource Monitor and Task Manager disagree on CPU usage

I've noticed something interesting recently. I've got a process that Resource Manager shows using 50% of CPU, while the Task Manager shows 19% for that process. It's not just which process the time is allocated to; Task Manager shows well over 50% time idle.

I have a dual-core i7 with hyperthreading enabled. I'm running a Red Hat VM that's allowed to use up to 2 CPUs. When the VM shows 200% CPU usage, Resource Manager shows very close to exactly 50% for that process, and TM does not.

Is this a bug or a different but valid interpretation?
 
The VMWare software only lets me configure number of CPUs, which I set to two. However - I'm not saying that the VM is reporting ridiculous numbers. The VM shows usage numbers that are consistently twice what Resource Manager is showing for the VM. This is as it should be, with two of "four" cores allocated. The Task Manager is showing a smaller value. Both Managers are in Windows; and I had expected them to agree.