I can't get this to work...

{=SUM(((B5*(IF(Sheet!$A$2:$A$126=$A5,Sheet!$N$2:$N$126,0))/3600))/((IF(Sheet!$A$2:$A$126=$A5,Sheet!$M$2:$M$126,0))))}

The answer should be 5.452 but it's coming back #DIV/0

Please help!!!