Analysis of Punch Clock Data in new format

Hi

My attachment has two sheets:

1. Original data retrieved from PunchClock
2. The final report format, how I would like the data to appear after manipulating it. (basically calculating how many hours worked)

Some have 2 timings (in and out), and some have 4 timings (in and out - and in and out for lunch break)

Any ideas?

Regards
Sam