Calculate Work Days Based on Hours Worked

Hey everyone. I am working on a resource model where I need to calculate cost variance based on actuals versus forecasted cost. The issue I have is that the resources are paid on a day rate and the spreadsheet is based on hours.

For example:

[Col A - Name] "John Smith" [Col B - Daily Rate] "£200" [Col C - Forecasted Hours] "15.0" [Col D - Actual Hours] "23.0".

Now in columns E and F I need to work out both forecasted cost and actual cost based on that information. The parameters are that each work day is based on 7.5 hours and there is no overtime taken into consideration. So even if someone works 10 hours, they will be paid only for the equivalent of one day's work (7.5 hours). If someone has worked 15 hours then its 2 days and so on.