A report needs consistent populations. A total of hours and a count of records describe different things, and both can be useful. Check the headings before choosing a function. A zero-hour record still belongs in a count, while a reopened ticket can belong to more than one reporting group.
This set revisits the calculations used in the reporting projects on a new fictional export. Each exercise starts from a separate workbook copy, so you can focus on its requested result. Use cell references instead of copying a displayed number. Finish by checking the denominator of a ratio and the sign of a difference. There are no new functions in this review.