|What you are trying to do is essentially incorrect.|
The reason I say that is because 32.17 hours is not the same amount of time as 32 hours and 17 minutes. 32:17 = 32.28333
Decimals are based on a range of 0 - 100, while minutes are based on 0 - 60. Excel has no way of knowing the 32.17 is a time and that the .17 is 17 out of 60.
If you want to convert your times to decimal, that's fine, but you shouldn't do it the way you are. See this information at this site:
Click Here Before Posting Data or VBA Code ---> How To Post Data or Code.