Are you asking that, or just stating it?

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HTH

Bob Phillips

(remove nothere from the email address if mailing direct)

"David Biddulph" wrote in message
...
"Bob Phillips" wrote in message
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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"?
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David Biddulph