Work with the example
Why can three displayed 1.2 readings produce different report totals? The exercise explicitly chooses “sum rounded rows”. A5:A7 store 1.24 metres each; B rounds each with ROUND(A5;1). This is a supplied worksheet instruction, not an accounting or measurement standard.
| Method | Calculation | Baseline metres |
|---|---|---|
| Chosen D5 | SUM(B5:B7) | 3.6 |
| Alternate D6 | ROUND(SUM(A5:A7);1) | 3.7 |
| Difference D7 | D5-D6 | -0.1 |
Edit the working cells
Change A7 to 1.25: B7 becomes 1.3, both totals become 3.7 and difference 0. A fresh A7=-1.25 gives B7=-1.3, chosen total 1.1 and alternate 1.2. The half-boundary exercise rounds away from zero; negative values make that convention visible.
Check the failure case
Rounding only the final total silently changes the chosen report rule. First agree which method the report needs; the workbook shows both methods with distinct labels rather than selecting a professional policy for you.
With A7=-1.25, which total follows “sum rounded rows”?
Show the worked answer
D5=1.1 metres, from 1.2+1.2-1.3.