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[null,"Go To Special illustration"]
[]
[null,"Posted on www.chandoo.org"]
[]
[null,"Written by Myles Arnott from Clarity Consultancy Services www.excelaudit.co.uk"]

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[null,"SALES REPORT"]
[null,null,"Jan","Feb","Mar","Q1","Apr","May","Jun","Q2","Jul","Aug","Sep","Q3","Oct","Nov","Dec","Q4","Total"]
[null,null,"Act","Act","Act","Act","Act","Act","Act","Act","Act","Act","Act","Act","Act","For","For","For"]
[null,"North"]
[null,"James Bourne",4521,2863,3802,11925,{"$f":"5498+200","v":5698},{"$f":"4487-350","v":4137},{"$f":"3362+U5","v":3627},{"$f":"SUM(G5:I5)","v":13462},5100,2280,4207,{"$f":"SUM(K5:M5)","v":11587},3843,3400,4200,{"$f":"SUM(O5:Q5)","v":11443},{"$f":"SUM(F5,J5,N5,R5)","v":48417},null,265]
[null,"Chris Hewitt",3510,4882,3915,12056,{"$f":"4043-200","v":3843},{"$f":"1063+350","v":1413},{"$f":"4452-U5","v":4187},{"$f":"SUM(G6:I6)","v":9443},2021,1205,2468,{"$f":"SUM(K6:M6)","v":5694},3825,2500,3500,{"$f":"SUM(O6:Q6)","v":9825},{"$f":"SUM(F6,J6,N6,R6)","v":37018}]
[null,"Pat Hill",5213,4557,2187,10562,1070,4424,{"$f":"1240+U7","v":1240},{"$f":"SUM(G7:I7)","v":6734},4128,2331,3849,{"$f":"SUM(K7:M7)","v":10308},2928,3000,5700,{"$f":"SUM(O7:Q7)","v":11628},{"$f":"SUM(F7,J7,N7,R7)","v":39232}]
[null,"Jasmine Hunt",4175,2681,2257,9112,3588,4666,{"$f":"3666-U7","v":3666},{"$f":"SUM(G8:I8)","v":11920},5410,2719,1934,{"$f":"SUM(K8:M8)","v":10063},1440,2000,4700,{"$f":"SUM(O8:Q8)","v":8140},{"$f":"SUM(F8,J8,N8,R8)","v":39235}]
[null,{"$f":"\"Total \"&B4","v":"Total North"},{"$f":"SUM(C5:C8)","v":17419},{"$f":"SUM(D5:D8)","v":14983},12161,43655,14199,14640,12720,{"$f":"SUM(J5:J8)","v":41559},{"$f":"SUM(K5:K8)","v":16659},{"$f":"SUM(K5:K8)","v":16659},12458,37652,12036,10900,18100,41036,163902]
[]
[]
[null,"South"]
[null,"Mark Watts",3400,5329,4734,{"$f":"SUM(C13:E13)","v":13463},1450,4191,{"$f":"3109+#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},2097,2354,1837,{"$f":"SUM(K13:M13)","v":6288},3525,{"$f":"AVERAGE(L13:M13,O13)","v":2572},3565.6666666666665,{"$f":"SUM(O13:Q13)","v":9662.6666666666661},{"$f":"SUM(F13,J13,N13,R13)","v":{"$error":"#REF!"}}]
[null,"Jane Hill",3608,4922,4711,{"$f":"SUM(C14:E14)","v":13241},1463,1204,2342,{"$f":"SUM(G14:I14)","v":5009},3402,5269,3625,{"$f":"SUM(K14:M14)","v":12296},4125,4339.666666666667,6753.5555555555557,{"$f":"SUM(O14:Q14)","v":15218.222222222223},{"$f":"SUM(F14,J14,N14,R14)","v":45764.222222222219}]
[null,"Sarah Allen",2303,1253,3651,{"$f":"SUM(C15:E15)","v":7207},4595,2863,3802,{"$f":"SUM(G15:I15)","v":11260},1478,5410,0,{"$f":"SUM(K15:M15)","v":6888},0,1803.3333333333333,2897.1111111111113,{"$f":"SUM(O15:Q15)","v":4700.4444444444443},{"$f":"SUM(F15,J15,N15,R15)","v":30055.444444444445}]
[null,"Roger West",2359,5273,5438,{"$f":"SUM(C16:E16)","v":13070},2280,4882,3915,{"$f":"SUM(G16:I16)","v":11077},5498,2806,3061,{"$f":"SUM(K16:M16)","v":11365},4757,3541.3333333333335,5989.1111111111104,{"$f":"SUM(O16:Q16)","v":14287.444444444445},{"$f":"SUM(F16,J16,N16,R16)","v":49799.444444444445}]
[null,"Gill Smith",4487,2638,5100,{"$f":"SUM(C17:E17)","v":12225},1205,4557,2187,{"$f":"SUM(G17:I17)","v":7949},4043,2252,5076,{"$f":"SUM(K17:M17)","v":11371},1101,2809.6666666666665,6418.8888888888896,{"$f":"SUM(O17:Q17)","v":10329.555555555557},{"$f":"SUM(F17,J17,N17,R17)","v":41874.555555555555}]
[null,{"$f":"\"Total \"&B12","v":"Total South"},{"$f":"SUM(C13:C17)","v":16157},{"$f":"SUM(D13:D17)","v":19415},23634,59206,10993,17697,{"$error":"#REF!"},{"$error":"#REF!"},16518,18091,13599,48208,13508,15066,25624.333333333336,54198.333333333336,{"$error":"#REF!"}]
[]
[]
[null,"Wales"]
[null,"Gareth Jones",1063,3362,"2021",{"$f":"SUM(C22:E22)","v":4425},4175,2681,2257,{"$f":"SUM(G22:I22)","v":9113},1070,1722,2176,{"$f":"SUM(K22:M22)","v":4968},3445,{"$f":"AVERAGE(L22:M22,O22)","v":2447.6666666666665},3197.2222222222222,{"$f":"SUM(O22:Q22)","v":9089.8888888888887},{"$f":"SUM(F22,J22,N22,R22)","v":27595.888888888891}]
[null,"Tim Stevens",4424,4452,"4128",{"$f":"SUM(C23:E23)","v":8876},3400,5329,4734,{"$f":"SUM(G23:I23)","v":13463},3588,1732,4534,{"$f":"SUM(K23:M23)","v":9854},5123,3796.3333333333335,6061.4444444444443,{"$f":"SUM(O23:Q23)","v":14980.777777777777},{"$f":"SUM(F23,J23,N23,R23)","v":47173.777777777781}]
[null,"Mike Payne",4666,1240,"5410",{"$f":"SUM(C24:E24)","v":5906},3608,4922,4711,{"$f":"SUM(G24:I24)","v":13241},1450,3910,2705,{"$f":"SUM(K24:M24)","v":8065},2936,3183.6666666666665,4651.2222222222217,{"$f":"SUM(O24:Q24)","v":10770.888888888887},{"$f":"SUM(F24,J24,N24,R24)","v":37982.888888888891}]
[null,{"$f":"\"Total \"&B21","v":"Total Wales"},{"$f":"SUM(C23:C24)","v":9090},{"$f":"SUM(D23:D24)","v":5692},{"$f":"SUM(E23:E24)","v":0},14782,7008,10251,9445,26704,5038,5642,7239,17919,8059,6980,10712.666666666666,25751.666666666664,85156.666666666672]
[]
[]
[null,"Scotland"]
[null,"Simon Campbell",4191,3109,3402,{"$f":"SUM(C29:E29)","v":10702},2303,1253,3651,{"$f":"SUM(G29:I29)","v":7207},1463,2845,2303,{"$f":"SUM(K29:M29)","v":6611},4051,{"$f":"AVERAGE(L29:M29,O29)","v":3066.3333333333335},{"$f":"AVERAGE(M29:N29,P29)","v":3993.4444444444448},{"$f":"SUM(O29:Q29)","v":11110.777777777779},{"$f":"SUM(F29,J29,N29,R29)","v":35630.777777777781}]
[null,"Glen Wilks",1204,2342,1478,{"$f":"SUM(C30:E30)","v":5024},2359,5273,5438,{"$f":"SUM(G30:I30)","v":13070},4595,2857,5138,{"$f":"SUM(K30:M30)","v":12590},3261,{"$f":"AVERAGE(L30:M30,O30)","v":3752},{"$f":"AVERAGE(M30:N30,P30)","v":7160},{"$f":"SUM(O30:Q30)","v":14173},{"$f":"SUM(F30,J30,N30,R30)","v":44857}]
[null,{"$f":"\"Total \"&B28","v":"Total Scotland"},{"$f":"SUM(C29:C30)","v":5395},{"$f":"SUM(D29:D30)","v":5451},4880,15726,4662,6526,9089,20277,6058,5702,7441,19201,7312,6818.3333333333339,11153.444444444445,25283.777777777781,80487.777777777781]
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[null,{"$f":"\"Total\"","v":"Total"},{"$f":"SUM(C9,C18,C25,C31)","v":48061},{"$f":"SUM(D9,D18,D25,D31)","v":45541},40675,133369,36862,49114,{"$error":"#REF!"},{"$error":"#REF!"},44273,46094,40737,122980,40915,39764.333333333336,65590.444444444438,146269.77777777778,{"$f":"SUM(S9,S18,S25,S31)","v":{"$error":"#REF!"}}]
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[null,"Actuals:",true,true,true,{"$f":"F3=\"Act\"","v":true},{"$f":"G3=\"Act\"","v":true},true,true,true,true,true,true,true,true,false,false,true]
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