ITPEC IP April 2022 Question 21

630 — copied to E5, the wrong expression becomes $B5*(1.0+$D$2), which still uses the 5% rate in D2.

A $ fixes the column or row written right after it; the parts without $ shift when the expression is copied. In $B4*(1.0+$D$2):

• •$B4 has column B fixed and row 4 relative, so copied one row down it becomes $B5, the 600 of product B
• •$D$2 has both column and row fixed, so every copy still uses D2, the 0.05 rate

E5 therefore shows 600 × (1.0 + 0.05) = 630. The intended $B4*(1.0+D$2) would shift D to E in column E and give 660.

Answer (c)

Why not others:

• •(a) 525 — 500 × 1.05, the value in D4; it ignores that the row of $B4 moves to 5 when copied down
• •(b) 550 — 500 × 1.1, product A at the 10% rate: E4 under the intended expression, wrong in both row and rate
• •(d) 660 — 600 × 1.1, what E5 would show with the intended D$2; the entered $D$2 keeps the rate at D2

Key rule: A $ freezes only what follows it: $B4 keeps column B but lets the row move, D$2 keeps row 2 but lets the column move, and $D$2 fixes the cell completely.

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