eg: =SUM (18/1.175) for 17.5% Needs the calculation for 20%

Instead of dividing by 1.175 divide by 1.2

Why are you using SUM? You don't appear to be summing anything. =18/1.175 will give you the same answer.

In essence, you are asking Excel to do 2 calculations:

=SUM(18/1.175) --> =SUM(15.32 + 0) --> 15.32

That's pretty inefficient.

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