=A3*24+IF(B3=24,24,IF(B3>24,(B3/24)*24,TIME(B3,0,0)*24))+IF(C3<10,C3/100,IF(C3<=0,0,IF(C3=60,1,IF(C3<60,"."&MINUTE(TIME(0,C3,0)),IF(C3>60,(HOUR(TIME(0,C3,0))&"."&IF(MINUTE(TIME(0,C3,0))>=10,MINUTE(TIME(0,C3,0)),"0"&MINUTE(TIME(0,C3,0))))))))) &" "& "Hours"