i don't think the k9 cell is working like you want it to... the "condition" in your if statement is not actually a logical test, it's just returning the value in M26 which is 0 and will always be... so if is calling that false and defaulting to your hardcoded 14.64 / 24 value... your second formula is trying to return the 18th row of the array M13:M18 (which only has 6 rows... that's why you're getting the reference error, but again, fixing it does not look like it's going to actually do what you want.

what are you trying to accomplish with that formula?