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Default excel formulae

i'm creating invoices from cost sheets.
in order to hide the 'true' mark up (profit) i have to inflate the labour
(time taken) however how more oftenthan not i end up with a figure that is
not divisible by a time unit such as, 3 hours, or 3.25 hours, 4.75 hous
......must be quarter of an hour increases etc.
what formulae might one create, to make a monatary figure relate to a time
figure in .25 units (15 minutes)

example a sum of £88.23 divided by labour rate of £27.00 = 3.26666666
ideally this time figure should be 3.25 hours or, 3.5 hours....

ideas?

regards

Dean
 
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