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Sumif problem

=SUMIF($C:$C,"cs",F:F)+SUMIF('Fabrications
hours'!$C129:$C172,"cs",'Fabrications hours'!F129:F172)

this is my formula what i need to do is divide the result of this by 0.9 and
then divided that by 39

how do i change the formula to do this?

THANKS IN ADVANCE

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