=CEILING((A1+B1)*24,0.01)*C1
You need to format both cells A1 and B1, (FORMAT/CELLS/CUSTOM) to this,
[hh]:mm, type it into box just below the word, Type:
Place 38:46 in cell A1 and 24:22 in B1, place the hourly wage of $8.00
in C1 and paste the formula into cell D1.
Matt
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