I'd suggest using a single cell to store the fps value, eg:
Then:
C2:
=("0:"&TEXT(DOLLARFR(ROUND(((LEFT(B2,8)*(86400*$F$1)+RIGHT(B2,2))-(LEFT(A2,8)*(86400*$F$1)+RIGHT(A2,2))),0)/$F$1,$F$1),"0.00"))+0
copied down to C35
format as hh:mm:ss.00
for total duration
C37:
=SUMPRODUCT(FLOOR($C$2:$C$35,"0:1.0"))+("0:"&TEXT(DOLLARFR(SUMPRODUCT(ROUND(MOD($C$2:$C$35*86400,1)*100,0))/$F$1,$F$1),"0.00"))
format as hh:mm:ss.00
as you alter F1 so the results should adjust
Note: the above utilises DOLLARFR function which pre XL2007 requires the Analysis ToolPak Add-In be activated (Tools -> Add-Ins)
Attached is a working version of the above
Note: columns I:M simply reflect a "proof" table and are not used in the calculations taking place in C
The above is just one approach - there will be others - no doubt more elegant.
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