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Default sumif and translate annual hours into weekly quarter hours

i have a 2 part question:

i need a formula that will look for a value in a particular cell then based
on which column it is found in multiply by the corresponding value to return
the correct product

i.e., look across columns a, b & c...if it finds a number in a multiply by
260 if it finds a number in column b multiply by 52 if it finds a number in
column c multiply by 12

there will never be a number in more than one column




2nd question...how can i translate a number into hours broken down by quarters

18 hours*52 weeks = .346...i need .346 converted to hours or rounded up to
the nearest quarter hour




 
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