Column B contains time values representing the hours worked by each salesperson in column A.
Column C shows the number of items each salesperson sold during that time.
We want to calculate the hourly productivity (Items Sold/Hours Worked) for each salesperson.
As time values in Excel are stored as fractions of 24 (an entire day), we must first multiply the times in column B by 24 in order to convert them to decimal values.
Hence, we calculate productivity as shown in the following formula:
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