macbookboy,
I'm not sure what you mean by "need the table to create a new section"
Attached is a modified version of your example workbook.
I inserted a new row (row 12), which contains this formula in cell E12:
=INT(CEILING(E4/B3,4)/128)+1
That formula shows the number of 32 Engines needed to accomadate the No. of SMS entered. So with the 500,000 SMS example, the formula returns the number 2.
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