Excel times aren't stored as minutes, but as days.
60*24 = 1440.
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David Biddulph

"PoppaButch" wrote in message
...
Hi,
I have been trying to come up with a formula where the end result would
show
how many items per minute.
a1= 120 widgets (# is formated as number)
b1 = 120 minutes(# is formated as [m])
conventional wisdom would tell you b1/a1 = 1 widget per minute
I come up with 1440.
What am i doing wrong?