Formula to identify the excess usage based on life cycle of the material purchased!!!!

Hi!

I would be very glad if anyone throws some light to find the solution of my problem.I have to identify the excess usage of materials issued to the employees based on the life cycle of the materials.My criteria for the life cycle for the materials is 180 days. Based on this, i need to know the exact utilization of the materials with respect to the man power deployed and also whether it is under utilized or over utilized against norms (i.e 180 Days) with the formula that can be used in excel 2007.(reference attached file)

Thanks in advance.

Regards,

Karanorkay

Need more clarity in this dear

Thanks wfm007 and Jacc for your response.

Apologies for the late reply as i was out of town.

In the attached file, the Column "F" represents the materials purchased for the year.My requirement is that the item (i.e Consumable like Cover all or Safety Shoes)have the life cycle of 180 days. After that, the staff is entitled to get the new one.If any one got this before the expiry of the life cycle (i.e 180 Days), the person has to borne the expenses as per the norms. The solution i am searching from this data is life cycle of the materials purchased lesser than fixed norms (life cycle 180 days)as it is varies against the purchased during the period.
Ultimately, in larger view the purchased materials life cycle should not be lesser than 1.00 (here 1.00 is minimum life cycle of the materials, say 180 days)

I hope i have cleared the doubts and the requirement.

Thanks again!! Expecting somebody will help in this matter!