First let me thank all of you that have helped me get this far.

I am calculating payroll for a 2 week period and once 40 hours per week are
hit the column for regular time stops at 40 and the remainder goes into the
overtime column. I made this work but if week one has less than 40 hours it
will not calculate overtime for week 2 and vise versa.

what is wrong with my formula? =((SUM(E8:K8)-40))+((SUM(L8:R8)-40)