ITPEC IP October 2019 Question 17
ITPEC IP October 2019 — Question 17 of 100
Cell E5 displays 630 because the incorrect formula always uses tax rate D2. Copying $B4*(1.0+$D$2) to E5 changes the row-relative price reference to $B5, which is 600, but $D$2 remains fixed at 0.05. Thus 600 × 1.05 = 630.
Answer (c)
Why not others:
- 660 would result from correctly using E2's 0.10 rate
- 525 and 550 use product A's price of 500 rather than B5's 600
Key rule: $D$2 fixes both column and row during copying, while $B4 fixes only column B and allows the row to change.
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