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Default #div/0! Error

Someone please let me know what's wrong with this formula.
=SUMPRODUCT(--(A$2:A$99=L$5),--(J$2:J$99=M$6),--(C$2:C$99=K30),--(H$2:H$99$L$2),H$2:H$99)

This formula works well when data is entered maully in cells of Column H,
but when I copy from Column I (=$D$1/$F$1/24) and paste the value in column H
the above formula shows #div/0!

Column D is items and column F is Time taken to Produce the item and Column
H is Items/hr.

Thanks for your help in advance..

--
Karthi
 
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