"Bob Phillips" wrote in message
...
Revise that

=SUM((E5*1.05)/(E4*1.05)+(E6*0.89)/(E4*0.89)+(E7/E4)/(E4*60))/COUNT(E5:E7)

Presumably you could omit the two occurrences of "*1.05", and similarly of
"*0.89"?
--
David Biddulph