On Mon, 24 Jan 2005 17:35:21 -0000, "Pat" wrote:

Is the formula wrong or am I wrong?

The formula is doing what it should do according to Excel's rules of
precedence.

The SUM function is superfluous.

In order to obtain the result you posted, you need to rearrange your
parentheses to match the order of calculation precedence in your (manual)
calculation:

=(AR32*AU32+AR32)/1.4+(AS32*AU32+AS32)




--ron