Hello
Yes, you're right that you need auxiliary column to sum variable number of rows of time value in h.mm notation. And for simplicity and maintainability of formulae, I think auxiliary column approach would be better even for fixed number of rows of such time value.
Here's my revision using auxiliary columns (B and D) to convert h.mm value to minutes, which are summed at end to calculate the total duration value in A10 and C10. (Basically the same as your first solution except for the conversion formula)

Table 1
A1 scheduled
A2 3.1
A3 1.12
A4 2.14
A5 3.15
A6 5.16
A7
A8
A9
A10 =DURATION(,SUM(B)/1440)
B1 m
B2 =SIGN(A2)*(INT(ABS(A2))*60+MOD(ABS(A2),1)*100)
B3 =SIGN(A3)*(INT(ABS(A3))*60+MOD(ABS(A3),1)*100)
B4 =SIGN(A4)*(INT(ABS(A4))*60+MOD(ABS(A4),1)*100)
B5 =SIGN(A5)*(INT(ABS(A5))*60+MOD(ABS(A5),1)*100)
B6 =SIGN(A6)*(INT(ABS(A6))*60+MOD(ABS(A6),1)*100)
B7 =SIGN(A7)*(INT(ABS(A7))*60+MOD(ABS(A7),1)*100)
B8 =SIGN(A8)*(INT(ABS(A8))*60+MOD(ABS(A8),1)*100)
B9 =SIGN(A9)*(INT(ABS(A9))*60+MOD(ABS(A9),1)*100)
B10
C1 actual
C2 3.29
C3 1.02
C4 3.04
C5 5.06
C6 7.08
C7
C8
C9
C10 =DURATION(,SUM(D)/1440)
D1 m
D2 =SIGN(C2)*(INT(ABS(C2))*60+MOD(ABS(C2),1)*100)
D3 =SIGN(C3)*(INT(ABS(C3))*60+MOD(ABS(C3),1)*100)
D4 =SIGN(C4)*(INT(ABS(C4))*60+MOD(ABS(C4),1)*100)
D5 =SIGN(C5)*(INT(ABS(C5))*60+MOD(ABS(C5),1)*100)
D6 =SIGN(C6)*(INT(ABS(C6))*60+MOD(ABS(C6),1)*100)
D7 =SIGN(C7)*(INT(ABS(C7))*60+MOD(ABS(C7),1)*100)
D8 =SIGN(C8)*(INT(ABS(C8))*60+MOD(ABS(C8),1)*100)
D9 =SIGN(C9)*(INT(ABS(C9))*60+MOD(ABS(C9),1)*100)
D10
All the best,
H