Try this:

=F2/VLOOKUP(C2,Index!C$2:D$100,2,0)

Copy down as needed.

--
Biff
Microsoft Excel MVP


"Steve" wrote in message
...
Column C in sheet 1 contains various customer names, (Acme, Pathmark
Superfresh, etc...) Column F contains the amount charged to that
customer.
In a sheet called "INDEX", I have a lookup table which contains (Acme,
Pathmark Superfresh,) in column C, and the hourly labor rate applied
to that customer in column D.
I would like column J of Sheet 1 to return the number of hours billed
to that customer, based upon the customer name / labor rate table in
the INDEX sheet, and the amount charged to that customer in Column F
of sheet 1.

For example:
Acme gets billed at $50 per hour (according to the table in the INDEX
sheet, columns C & D).
The first invoice says "$100.00" in sheet 1, cell F2. and lists ACME
as the customer in cell C2, sheet 1.
In sheet 1, cell J2 returns "2" (100 dollars per hour / 50 dollars
charged.

Thanks in advance for any assistance...