Hi Chinto..
Can you please check by changing below two formula..
In E7 instead of =INT(((Calculation!N24+Calculation!N48)*0.02)/60)&":"&MOD(((Calculation!N24+Calculation!N48)*0.02),60)
check with Below formula..
and in E9, instead of =INT(((Calculation!N24+Calculation!N48)*0.15)/60)&":"&MOD(((Calculation!N24+Calculation!N48)*0.15),60) this formula check with below..
Format the cell as required..
Now.. hope your SUM formula is working..
Above both formula returning TEXT.. not possible to use in SUM
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