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A finance analyst's "regional high-value revenue" formula repeats the same long range twice in every cell. Their original was:
=SUMIFS($C$2:$C$17, $B$2:$B$17, E2, $C$2:$C$17, ">5000")
The revenue range $C$2:$C$17 appears once for the sum and again as a criteria range (because the threshold filter is on revenue itself). When the source data grows from 16 rows to 16,000, both occurrences need to be updated — and forgetting one is the #1 way these formulas drift wrong.
LET solves this: bind the range to a name once, then reference the name. Refactor target:
=LET(
rev, $C$2:$C$17,
reg, $B$2:$B$17,
target, E2,
SUMIFS(rev, reg, target, rev, ">5000")
)
Same answer, but the range is now defined in one place. Three regions are pre-populated in column E.
Your task:
Graded cells: F2, F3, F4.