- =INT(E5/26)+SUM( D2:D11:H10,E2:E11)-C2
- =INT(E5/26)+SUM(D2:D11:H13, E2:E11)-C5
- =INT(C2/26)+SUM(D2:D11:H13,E2:E11)-C5
- =INT(E5/26)+SUM(D2:D11:H10,E2: E11)-C5