I have fully explained the issue below. I warn you that it is complex; you
will really need to know Excel to figure this out. Please note that I can
change Column G to make it easier but I need the other stuff.

I am sorting a large amount of data in columnar format from different
subjects (see Column A below). In one complex function, I need to subtract
two time periods (see Columns B & C) using a function (e.g.,
"=TEXT(C6-B6,"h:mm"") to produce a difference (see Column D) in hr:mm format.
I want to apply an IF:THEN logic so that the difference needs to get rounded
up to the next 3 minute block (see Column E). Then I need to figure out how
to convert that hour:mm format into a number (see Columng F) that I can
multiply by a rate (that changes as a function of the coded person).

Column A: subject (XYZ--3 digit blind code)
B: Start Time (11:40 AM)
C: Finish Time (2:00 PM)
D: Difference Time (hr:mm) (2:20--actual time)
E: Scaled Time (hr:mm) (2:21--Rounded to next 3 min block)
F: Converted Time (2.35hr = 2 hours + 21min/60min)
G Rate (as seen in the XYZ code above, rate = X * Y & Z is immaterial for
rate purposes where if X = 1 then .33, if X = 2 then .5 if X = 3 then .66 and
if Y = 1 then .9 if Y = 2 then .95)

If you can figure this out, you are an Excel G-d!

Thanks