Problem resolving a MOD formula

Attached is a file to show what is happening

Currently I have a Booked time placed in column A followed by a start A and finish A time, then start B finish B time. The 2 times are added together to produce a Total Time loading.
The formulas in column L, at present only take into account Start & Finish A making the result incorrect againt Column A.
Can someone help with the correct formulas to be placed in Column L.

As an example the cell L3 should be N as the completed time in Cell E3 is greater than the booked