-----Original Message-----
One way:
If hours is in integer format rather than time format (e.g., 8, not
8:00)
A1: <sales>
A2: <hours>
then
A3: =A1/A2
If instead hours is in time format (8:00), XL stores times as
fractional days, so you need to multiply by 24:
A3: =A1/(A2*24)
.