ITPEC IP October 2018 Question 20

Price column fixed as $B4, tax-rate row fixed as D$2 — $B4*(1.0+D$2) follows the product down and the tax rate across.

Copying D4 to D5 moves its references down one row; copying it to E4 moves them right one column.

• •The price is always in column B, but its row must follow the product (4, 5): $B4
• •The tax rate is always in row 2, but its column must follow the rate (D, E): D$2
• •Check: D5 gets $B5*(1.0+D$2), 600 × 1.1 = 660; E4 gets $B4*(1.0+E$2), 500 × 1.2 = 600, as in the sheet

Answer (c)

Why not others:

• •(a) — fully relative: in E4 the price becomes C4, which is empty, and in D5 the rate becomes D3, the heading ‘After-tax price 1’
• •(b) — B$4 pins the row instead of the column: in D5 it still reads Product A's 500 (550 instead of 660), and in E4 it moves to the empty C4
• •(d) — $B$4 always reads Product A's price and $D2 pins column D with a moving row: E4 gives 550 instead of 600, and in D5 the rate moves to D3

Key rule: For each reference ask which way it must not move: one that must stay in its column when copied across gets $ before the letter; one that must stay in its row when copied down gets $ before the number.

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