ITPEC IP April 2022 Question 21
ITPEC IP April 2022 — Question 21 of 100
The value displayed in E5 is 630. The incorrectly entered formula is =$B4*(1.0+$D$2). When copied from D4 to E5, the column and row both move by one. The reference $B4 keeps column B fixed but changes its row to 5, giving B5 = 600. The fully absolute reference $D$2 remains D2 = 0.05, even though the formula is now in column E. Thus the calculation is 600 × (1 + 0.05) = 630.
Answer (c)
Why not others:
- 525 applies 5% to product A's price of 500
- 550 applies the 10% tax rate to product A
- 660 is the intended result for product B under tax rate 2, but the erroneous absolute D2 reference still uses tax rate 1
Key rule: A dollar sign fixes the column or row immediately following it; $D$2 never shifts when copied.
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