I think I put the final MOD addition the wrong way around (apologies)
should read as
Of course in one of your examples you have a time falling on a non work day and as already mentioned this would throw the calcs out.
Based on your values (ignoring weekend row - shown below as n/a) the output should be, by my reckoning:
If you will always have Suspend/Unsuspend times you can simplify the formula of course - I was not sure originally if this was to the case or not ?
On an aside, you state 45 hours for the last record, it should be 48, no ? 3 hours + 9 hours on 10th, 24 hours on 11th and 12 hours on 12th --> 3 + 9 + 24 + 12 --> 48
(the time period is actually 51 hours less 3 suspended)
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