In the attached WB, in column E, a 1 is entered if the student is a foreign student. This triggers the formula in Column AB to populate that cell with the word Foreign (it defaults to "US"). Now notice the formula in D4 and D5. I need a formula that calculates the same way D4 and D5 do for cells F4 and F5. How can you do the kind of calculation done in D4 and D5 because you cannot divide by a text string? I know you cannot do that but is there a way to do it another way? Thanks