=(10+(A2<"the customer")*5)*C2

--
HTH

Bob

(there's no email, no snail mail, but somewhere should be gmail in my addy)

"willwood" wrote in message
...
i have a list of customers in col A
and one customer attracts a rate o £10
all other customers attracy a rate of £15
in column c i have hours per job.
i want to multiply the hours by a rate applicaple per the customer?