I get 95.5 both manually and with the formula. I broke out each line below.
[TABLE="width: 192"]
<colgroup><col width="64" span="3" style="width:48pt"> </colgroup><tbody>[TR]
[TD="class: xl66, width: 64"]Total Hours[/TD]
[TD="class: xl65, width: 64, align: right"]95.5[/TD]
[TD="width: 64"][/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"] [/TD]
[TD="class: xl66, width: 64"] [/TD]
[TD][/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"]Name[/TD]
[TD="class: xl66, width: 64"]Hours[/TD]
[TD]Manual[/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"]Bob[/TD]
[TD="class: xl67, width: 64"]10.5[/TD]
[TD="align: right"]15.75[/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"]Bob[/TD]
[TD="class: xl67, width: 64"]15[/TD]
[TD="align: right"]22.5[/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"]Bob[/TD]
[TD="class: xl67, width: 64"]21.5[/TD]
[TD="align: right"]32.25[/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"]Bob[/TD]
[TD="class: xl67, width: 64"]12[/TD]
[TD="align: right"]18[/TD]
[/TR]
[TR]
[TD="class: xl66, width: 64"]Bob[/TD]
[TD="class: xl67, width: 64"]7[/TD]
[TD="align: right"]7[/TD]
[/TR]
[TR]
[TD][/TD]
[TD]Total[/TD]
[TD="align: right"]95.5[/TD]
[/TR]
</tbody>[/TABLE]