Bit of a complex one to explain but here goes.

In my worksheet cells G16:G28 are formatted as Custom hh:mm and users will therefore enter values of 01:40, 02:55 etc. However not all the cells within that range will be populated. Sometimes the last value will be entered in G20 other times it will be G27 or G22.

I then have another cell which I need to have find the last value entered in the range of G16:G28, convert that into minutes and then divide that by 79.

Any ideas how to do this as I can't work out a way of finding the last value and any time conversion formulas I apply don't seem to work at all. Apart from that it's all going perfectly!