Make calculation

Question

I have written a note in the attachment (excel file)itself. Pls do the needful.

P.S.: I want to know how to break a single cell ie. ex: F7 - I want to make this cell in to 2 parts.

please help me with this problem.

Answer

I have attached a screen shot of 2 options (presented in red text) to allow calculation to occur. First is to place Hrs in table heading and the second is to place in cell to the right of the No. of hours which will allow for calculations.