It's to convert the time value into a decimal value, 1 hour in excel = 1/24
that means if that you have 6:00 the underlying value is in fact 0.25 that
also means that if you divide 13/0.25 you will get 52 thus by converting
6:00 into 6.00 it will give you the correct value 13/6


--

Regards,

Peo Sjoblom

http://nwexcelsolutions.com




"Ender-DI" wrote in message
...
Ok, it appears that you and Duke are correct (Peo as well, but for a
different result). I'm still not sure where Duke got 48.75.

I guess my next question is what is the significance of multiplying the
hours by 24?


"William Horton" wrote:

I believe Duke's formula is correct. However, it produces an answer of
2.03125 and not 48.75. Try the formula out and see what you get. You
may
have to play with the formats of the cells. Ensure that the cell where
the
answer goes is formatted as General or some sort of number format. Look
under Excel help for Time and you may learn more about how Excel
calculates
with time and the issues you are having.

Hope this helps.

Bill Horton

"Ender-DI" wrote:

If only 13 total parts were produced, how is it supposed to read 48.75
parts
per hour?

It took 6 hours, 24 minutes to produce 13 parts. I need to show that
that
breaks down to 2.166 parts per hour.


I think column C ought to be showing 48.75

You need to use the formula

=b1/(a1*24)