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Hi Sie,

Looking at your file I made these assumptions: Col B – current number of students, Col C – next year's estimated number of students. Your existing IF formula in Col G only has two small errors – which is the B3=E3 and the IF TRUE and IF FALSE are the same. Firstly, B3 is a number and E3 is a percentage – you are comparing "apples to oranges". Change E3 to C3 so you are comparing # of this year students to # of next year students. The result IF TRUE can stay the same but change the IF FALSE to D3/C3.

However, since Col G is the "next year overhead" per student you could just have the formula =D3/C3

Did you find the file I posted in reply to your July 20th post helpful?

Cheers