| A | B | C | D | E | F | |
| 1 | Department | Country | Month | |||
| 2 | January | February | March | Total | ||
| 3 | Cost | Cost | Cost | Cost | ||
| 4 | Sales | America | 376,589 | 315,644 | 453,243 | 1,145,476 |
| 5 | Japan | 557,890 | 265,789 | 254,565 | 1,078,244 | |
| 6 | Total | 934,479 | 581,433 | 707,808 | 2,223,720 | |
| 7 | Market | America | 654,234 | 485,432 | 346,218 | 1,485,884 |
| 8 | Japan | 234,200 | 252,432 | 433,689 | 920,321 | |
| 9 | England | 23,455 | 161,132 | 153,368 | 184,587 | |
| 10 | Total | 1,846,368 | 1,480,429 | 1,641,083 | 4,967,880 | |
| 11 | *The costs of Sales and Market departments. | |||||
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