Help with Division Cells

[Denise Posey]

I need to alter my code for redistributing cells in
column "c" to be equal. I am using Excel2000 V9.0
The main purpose of this form is to count how many people
are in & how much work will be distributed to each person.
(Ex: 100pc for 10people = 10pc/person)

A B C D
(1)A-RAQUEL'S TEAM (4) Out? A (Headings)
(2)Carla - BGVT 7 0
(3)Tammy - IX8X 7 0
(4)Keesha - JFM5 7 0
(5)Vicki - CV5I 7 0
(6) -
(7)B-KRIS'S TEAM (4) -
(8)Lillian - AP57 Out 0 0
(9)Liz - AWC3 7 0
(10)Carla - BGVT 7 0
(11)Sherrie - I92L 7 0
(12) -
(13)TOTAL UND's (34) 30
(14)# APPS RECEIVED 200 #NAME?
(15)# ROUTE RECEIVED 0
(16) 7
(17) 0

Column B: only indicate those not here today & total up.
b13 =COUNTBLANK(B1:B55)
b16 =SUM(b14/b13) = 7 (0decimal places)
column c: =B16*(IF(ISBLANK(B2),1))

My problem is: when someone is "out" the formula
displays "0" in column c. I used conditional formatting
to hide "0". But using the formula above (b16) it is
still adding 7 to the total even though it shows "0" in
the column. (I think it is looking at the "=b16"
regardless. So the total of column c will show 200 even
though that is not the correct total.

My next problem is that 7/person * 30 does not equal 200.
How do I correct this. What I want column c to do is
calculate how much each person gets & account for the
uneven numbers. (first 20 get 7, next 10 get 6 to equal
cell b14)

I hope I have explained myself enough.
Denise
Texas