This figures shows a sample report titled US Global Operations Year-to-Date Sales Report for JUN-96. This report compares the sales performance information for five regional sales divisions for the first and second quarters of the year. It shows the variance amount between the two quarters in dollars and the percent change. The body of the report contains the data shown in the following table:
| Region | 1st Quarter | 2nd Quarter | VARIANCE | PERCENT CHANGE |
|---|---|---|---|---|
| Central Region | $6,624 | $8,562 | $1,938 | 29.257% |
| Eastern Region | $9,365 | $8,235 | $(1,130) | (12.066)% |
| Western Region | $15,875 | $12,356 | $(4,519) | (22.167)% |
| Southern Region | $5,234 | $4,953 | $(281) | (5.369)% |
| Northern Region | $12,452 | $16,524 | $4,072 | 32.702% |
| Totals | $49,550 | $50,630 | $1,080 | 2.180% |
Note the following about the calculations for this report:
Variance: The five cells in the Variance column need a column calculation defined to subtract the 1st Quarter column from the 2nd Quarter column. This calculation will apply to the entire column.
Percent Change: The five cells in this column need a column calculation defined to divide the variance column by the 1st Quarter column. The calculation will apply to the entire row.
Totals for 1st Quarter and 2nd Quarter columns: These cells need a row calculation defined to add the five data rows above them. The calculation will apply across the entire row.
Variance Total: The row calculation, which adds up the numbers in the column, conflicts with the column calculation, which calculates the difference between the numbers in the first and second columns. However, both will yield the same result, so no action is necessary.
Percent Change Total: The row calculation, which adds up the percentages in the column (total), conflicts with the column calculation, which computes the ratio between the third and first columns (division). The calculations will yield different results. You must specify which calculation takes precedence. In this case, the column calculation should override the row calculation.