Answer & Explanation:
Formula for Annual total for salaries and benefit is given by
=sum(B5:E5) this can be duplicated vertically by copying it down
Formula for totals by Quarter 1 is given by
= sum(B5:B9) this also can be duplicated horizontally in adjacent cells by copying it to the right
Formula for percent totals is done as follows
=F5/$F$10
input the above,copy it down vertically then go to home tab and under number and click the percent tab
done
attached below is a copy of the finished work excel