=if(ab8=0,0,IF(ISERROR(VLOOKUP($C8,Queries!$E$14:$F$105,2,FAL SE)),0,VLOOKUP($C8,Queries!$E$14:$F$105,2,FALSE))/AB8)
Function ShowNoError(unCorrected As Variant, Optional ShowIfError As Variant) As Variant
If IsMissing(ShowIfError) Then ShowIfError = vbNullString
If IsError(unCorrected) Then
ShowNoError = ShowIfError
Else
ShowNoError = unCorrected
End If
End Function