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Default Calculation using VLookup

I'm not too familiar with VLookup and I'm trying to find results in one
workbook and divide against a result in another workbook. Does anyone know
what the formula would look like for that. Here is a scenario below.

Workbook 1 - Invoice Charges by location (Texas)
Workbook 2 - Calls Handled by location (Texas)

Workbook 3 - Texas - dividing Invoice Charges with Calls Handled


 
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