it's actually like this:

=sum(L9-L28-L30/160)

and i'm not getting the same number as if i were to do the math on the calculator:

the first cell reference is a total number of hours worked, the second subtracting leave taken, the third is time off the phone, then that total is divided by the number of hours scheduled to be worked in the month (160). the answer s/b 45% or there abouts. under the 'number format' i'm getting 3.76 as an answer, under the 'percentage' format, i get #####.

L9=92:21

L28=2:00

L30=18:40

L9 is the total hours (92 hours, 21 minutes), minus total leave (2 hours), minus total off-line hours (18 hours, 40 minutes), divided by 160 hours for a percentage of approximately 44%.

???