ACCA Applied Knowledge · Management Accounting · Spreadsheets
A cost model has the formula =B5*C$2 in cell D5, where C2 holds the overhead rate per labour hour. The formula is copied down from D5 to D6 and D7. Which formula will appear in D7?
D7 will contain =B7*C$2. Copying down moves the relative reference B5 to B7, while the dollar sign anchors row 2 in C$2, so the overhead rate cell remains fixed. This is a mixed reference with the row absolute and the column relative.
- A=B7*C$2Correct
- B=B7*C$4
- C=B5*C$2
- D=B7*D$2
Explanation
Copying down changes the row of relative references: B5 becomes B7. In C$2 the row is anchored by the dollar sign, so it stays at row 2, and the column is unchanged. Hence =B7*C$2. Option =B7*C$4 wrongly treats the row as relative; =B5*C$2 wrongly treats B5 as fixed.
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