Lets return to that $ sign in the formula which allocated overheads.
Remember when you first used the COPY command to duplicate the SUM formulae.
Even though you copied the formula which summed the first row it still added the other rows correctly.
This is because Excel, like other spreadsheets, adjusts the formula according to which row or column it is in.
This approach is known as Relative Cell Addressing.
The formula is adjusted relative to its position in the spreadsheet.
Now imagine what would have happened if we use relative cell addressing in the allocation of the overheads.
The first cell would contain the formula H10/6 which would have been correct.
However when you copied that formula across it would have adjusted itself relative to its position giving the following :
| OVERHEADS | =H10/6 | =I10/6 | =J10/6 | =K10/6 | =L10/6 | =M10/6 | 18000 |
| Shown as | 3000 | 0 | 0 | 0 | 0 | 0 | 18000 |
What is required is the same formula in each cell.
| OVERHEADS | =H10/6 | =H10/6 | =H10/6 | =H10/6 | =H10/6 | =H10/6 | 18000 |
| Shown as | 3000 | 3000 | 3000 | 3000 | 3000 | 3000 | 18000 |
which is the correct result !
We forced Excel to do this by including a $ before the cell name H10. $H$10
This is an ABSOLUTE cell reference.
Other variations are $H10 and H$10.
These are called MIXED cell references.
You should experiment copying all three types to gain a clear understanding of how they work.
A good exercise for learning about the different forms of Cell Addressing is to create a multiplication table. A 5 X 5 table would be a good start.