Here is Andrew's file

You may use SUM as usual, but must custom format the cell as [hh]:mm

The square bracket turn clock-time into a duration of 101:35. Omitting this step will display the time of 05:35, since clock time can't exceed 23:59:59. When the duration passes 24 hours the tie resets to 00:00 until the next 24 hours have past.

In other words, it's giving you the time portion only for a value of 4 days (i.e. 96 hrs), 5 hrs and 35 minutes.

Hi,
I've tried that and it still doesn't work - can you try and make a copy of the file and see if you can get it to work please?

Sure! Attaching the file with the formula in it and custom formatted [hh]:mm

@billcarson, I believe you get wrong result because you don't have complete data. For example having Break Start time but no Break End time will give you wrong summary of hours.

If you still need help with this, please provide examples of expected results.

@sehlsan 
Hi,
Thanks for your reply. 

Yes, you are right, I noticed this a while ago and its now working as it should!