A cell in a formula row or column can contain a formula. You can create a custom cell-level formula on cells in a formula row or column. When you select a formula cell, the Cell Properties sheet allows you to choose a calculation preferences:
If the cell is an intersection of a formula row and formula column, you can choose whether calculation is based on the row formula, the column formula, or a new custom formula.
If a cell is located in a formula row, you can choose whether calculation is based on a row formula or a new custom formula.
If a cell is located in a formula column, you can choose whether calculation is based on a column formula or a new custom formula.
The following table shows an example of a cell that is calculated to display the % variance. Cell D4 displays the % variance between the sum of Jan and the sum of Feb, specifically, ((356-350)/350) *100=1.71%. A cell level formula gives the intended result by placing a custom formula in the cell D4. The formula needed to get the correct result is (([B]-[A])/[A])* 100.