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A finance analyst's regional Active-revenue rollup uses this formula in G2 (and dragged through G5):
=SUMIFS($D$2:$D$17, $B$2:$B$17, F2, $C$2:$C$17, "Active")
It works, but the data table just got renamed to a longer reference ($Sales!$B$2:$B$5000 etc.) and the SUMIFS body now reads as a wall of dollar-signs. The arguments are positional and unlabeled, so a reader has to count commas to figure out which range filters which axis.
Refactor the formula with LET so each range and the status filter are bound once to a readable name, then composed inside the SUMIFS — the body becomes self-documenting and the long sheet references move out of the call site.
Columns A–D contain TxID, Region (North/South/East/West), Status (Active/Inactive), and Revenue for 16 transactions. Region labels are pre-populated in column F and the Active Revenue header sits in G1.
Your task:
Graded cells: G2 (North → 700), G4 (East → 1300), G5 (West → 300).