I have four columns: date (A), number of hours (B), amount charged (C), and
hourly rate (D). Column D is column C divided by column B. I can have
multiple rows with the same date. I want to subtotal column B and column C by
date and then divide the subtotal of column C by the subtotal of column B to
get the average hourly rate for each date. I can't see how to do this. Can
someone help me? Thanks!

Dan