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Default Calculating time values

I have a field that's calculated by taking a number of hours and multiplying
them by a percentage to get the correct number for that column. = $D$65*B60
is the formula in the field. the $D$65 is the total of the hours (in this
case, 24:00). The B60 is the percentage of hours for this field, which is
30%. This gives me 7:12 minutes for as a target for this field(Goal hours)

Above this field is a different time field that has accumulated hours
(Actual hours). what am looking to get is the Actual hours - the Goal
Hours, to reflect delta usage. Right now, the Actual hours is 3:32 The
Goal hours of 7:12, subtracted from the Actual hours should give me a
remaining hours total, in the negative. If the Actual hours exceed the Goal,
then it should show as a Positve.

How to I get this to work?

 
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