While not the 'tightest' formula in the world, Todd S's suggestion will work.
Like so many, he may have even been led to believe that SUM() is a REQUIRED
'statement' within a cell by the examples put forth by the writers of the
Excel (not much) Help files.
As far as Gord's suggestion of .04 vs 4%: it's a matter of personal style.
And the fact that 4% is a human convention of expressing a mathmatical value
that is actually .04 Personal style is something I've found that works its
way into many things I've participated in during my lifetime - some things
that you'd think are quite structured, such as computer programming, air
traffic control, weather radar installation and tuning, and even writing
Excel formulas
