Assuming Niether decimal will be more than .23, otherwise the whole number would go up 1, and the decimal to 0..
Also assuming the decimal may be up to 23, and you want the remainder added back in..
LIke 24.15 + 24.17 = 49.08 (15+17 =32, - 24 = 8)
Also assuming, that 24 cases and 8 bottles would be written as
24.08 (NOT 24.8)
Try
=INT(SUM(A1:A2))+INT(MOD(SUM(A1:A2),1)/0.24)+(MOD(MOD(SUM(A1:A2),1)/0.24,1)*24/100)