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Default Calculation Question

I am working on a schedule for my place of business. I am trying to figure
out a way for excel to calculate something we use called FTE. Basically, if
you have an employee work 40 hours a week, that is equal to 1 FTE point. I
would like to be able to take the hours that are totalled up on cells
N5,N7,N9,N11,N13,N15,N17 & N19 and figure out the FTE point value for those
hours in the individual cells.
Any help is appreciated!
 
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