Ray,

Try this. In your cells for the start and end time, format the cells
as

h:mm AM/PM

When entering your times, be sure to enter the AM or PM or it will
default to AM. For your sum, you can convert these to decimals. In
the total time column, format as Number to 2 decimals. Enter in this
formula in C2.

=CONVERT(SUM(B2-A2),"day","hr")

Where A2 is the start time and B2 is the end time. So for 8:00 AM -
5:00 PM, the total in C2 will be 9.00. Then you can work with that
against the money earned. So if you earned $90 in D2, in E2 your $/hr
would be D2/C2 or $10.00/hr.

Does that help?

Steve


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