In D2: =C2/B2/24 and format as [h]:mm

      ----A----- -----B----- -----C------ ------D------
  1   Queue      Producitivy Task alloted Required time
  2   vtmail/Qvr        6.51           10          1:32
  3   vtmail/ovr        5.25            8          1:31
  4   vtmail/svr        6.77            7          1:02
  5   vtmail/an2        6.37            3          0:28
  6   vtmail/no9        7.29            5          0:41