ITPEC IP October 2024 Question 20
ITPEC IP October 2024 — Question 20 of 100
Cell E5 displays 630 because the copied formula still uses the tax rate in D2. The resulting expression is $B5*(1.0+$D$2). In the original wrong expression, column B is absolute but row 4 is relative, so copying down changes $B4 to $B5, whose value is 600. Both the column and row of $D$2 are absolute, so copying right and down still uses D2, the 0.05 tax rate.
The result is 600 × (1 + 0.05) = 630. The intended formula would have allowed the tax-rate column to change from D to E, but the erroneous dollar sign prevents that.
Answer (c)
Why not others: 525 uses product A with 5%; 550 uses product A with 10%; 660 would be product B with the intended 10% tax.
Key rule: A dollar sign fixes the reference part that follows it: $D$2 fixes both column D and row 2 during copying.
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