Определить число дней с опозданиями и общее время опозданий

Option Explicit
 
Sub Late()
Dim Y%, N%, oRng As Range, V As Range
For Y = 2 To [A2].End(xlDown).Row
    Set oRng = Range(Range("B" & Y), Range("F" & Y))
    Range("H" & Y) = Application.Sum(oRng)
    N = 0
    For Each V In oRng
       If V.Value <> 0 And V.Value <> vbNullString Then N = N + 1
    Next
    Range("G" & Y) = N
Next
Range("G" & Y) = Application.Sum([G2], [G2].End(xlDown))
Range("H" & Y) = Application.Sum([H2], [G2].End(xlDown))
End Sub

Sub Late()
Dim Y%, N%, oRng As Range, V As Range, MASS
If Len([A2]) = 0 Then Exit Sub
For Y = 2 To Cells(Rows.Count, 1).End(xlUp).Row
    Set oRng = Range(Range("B" & Y), Range("F" & Y))
    Range("H" & Y) = Application.Sum(oRng)
    N = 0
    For Each V In oRng
       If V.Value <> 0 And V.Value <> vbNullString Then N = N + 1
    Next
    Range("G" & Y) = N
Next
With Application
    MASS = .Transpose(Range([G2], Cells(Rows.Count, [G2].Column).End(xlUp)))
    Range("G" & Y) = Application.Sum(MASS)
    MASS = .Transpose(Range([H2], Cells(Rows.Count, [H2].Column).End(xlUp)))
    Range("H" & Y) = Application.Sum(MASS)
End With
End Sub

.Offset(0, -1).FormulaR1C1Local = "=СЧЁТЕСЛИ(RC[-5]:RC[-1];""<>0"")"

Sub Late()
Dim Y%, N%, oRng As Range, V As Range, MASS
If Len([A2]) = 0 Then Exit Sub
With Range([H2], Range("H" & Cells(Rows.Count, 1).End(xlUp).Row))
    .FormulaR1C1 = "=SUM(RC[-6]:RC[-2])"
    .Value = .Value
    '.Offset(0, -1).FormulaR1C1Local = "=СЧЁТЕСЛИ(RC[-5]:RC[-1];""<>0"")"
    .Offset(, -1).FormulaR1C1 = "=SUMPRODUCT(ISNUMBER(RC[-5]:RC[-1])*(RC[-5]:RC[-1]<>0))"
    .Offset(, -1).Value = .Offset(0, -1).Value
End With
With Cells(Rows.Count, [G1].Column).End(xlUp)
    .Offset(1).Formula = "=SUM(" & .Address(0, 0) & ":G2)"
    .Offset(1, 1).Formula = "=SUM(" & .Offset(, 1).Address(0, 0) & ":H2)"
End With
End Sub