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Default Dividing hours

I I have created a word report linking 9 Excel workbooks each using 52
worksheets (Annual) Each workbook also has a calculation worksheet. I have
been requested by my manager the following.
Service annual hours = 52000 hrs cell A1
1) I need cells B1,B2,B3 to split cell A1 equally for a the three districts
(annual)
2) Then each district say C1,C2,C3,C4 divide cell B1 (quarters)
3) I then need to divide C1 "for example" by 13 for the quarterly calendar
period and print the results on each on the first 13 worksheet
4) this process is repeated for all the quarterly periods of the fiscal year.
5) lastly if the actual hours provided is greater than the planned hours I
need it displayed in red how do I get the hours displayed in red if the
manager uses more than her allotted hours?
I can do this process quite easily as numbers but using hours are quite
different. Please can you help!

 
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