Formula to identify the excess usage based on life cycle of the material purchased!!!!

[karanorkay]

Hi!

I would be very glad if anyone throws some light to find the solution of my problem.I have to identify the excess usage of materials issued to the employees based on the life cycle of the materials.My criteria for the life cycle for the materials is 180 days. Based on this, i need to know the exact utilization of the materials with respect to the man power deployed and also whether it is under utilized or over utilized against norms (i.e 180 Days) with the formula that can be used in excel 2007.(reference attached file)

Thanks in advance.

Regards,

Karanorkay