Need Help with the formula to calculate target for next month based on actuals of previous

Hello,

I have a requirement to track the hours saved each month. Let say my yearly target is 225678, simply, the monthly target is 18807 hours. However, if I don't meet a monthly target, then the next month target should be Overall Target-Last Month's Actual divided by rest of the months in column D. Also, in column K, if I have exceeded my target, I should get a message of "MET" (at the present I am getting the message as "NOT MET" as the exceed will be in minus).

Sample sheet attached herewith.

Regards,
Anuroop