ACCA Applied Knowledge · Management Accounting · Spreadsheets
Cells A1 to A5 contain the values 10, 20, 30, 40 and 50. Cell B1 contains the formula =SUMIF(A1:A5,">25") and cell B2 contains =AVERAGEIF(A1:A5,">25"). What are the values of B1 and B2?
B1 is 120 and B2 is 40. Only the values 30, 40 and 50 exceed 25, so SUMIF adds them to give 120, and AVERAGEIF divides that total by the three qualifying cells to give 40.
- AB1 = 120, B2 = 40Correct
- BB1 = 120, B2 = 30
- CB1 = 90, B2 = 30
- DB1 = 150, B2 = 30
Explanation
Values greater than 25 are 30, 40 and 50. Their sum is 120 and the average is 120 / 3 = 40. Dividing by all five cells gives 24, and including 20 or excluding 50 gives the other sums seen in the distractors, which are wrong.
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