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Excel is Calculating Incorrectly

I'm using the below formula:
=IF(F10=0,"0",SUM(C10/F10))

The data entry in F10 is 5. The data entry in C10 is 10. That should equate
to 200%; however excel keeps giving me 192% as the equation. This is
happening in many of the cells using this particular formula type.

Please assist.

Thanks,
Mike

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