count if are counting p representing that the associate was present.

Example 1

F G H I J

6 P P MU0:60 P P 25:00:00

Example 2

F G H I J

6 P P P P P 24:00:00

I have it to calculate the extra 60 minutes that you see in example 1
other wise it would calculate 24:00:00 as you see in example 2

What I need it to do is subtract if they leave early or if they are
late.