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EXCEL letter assignment evaluation

A 1 enter the letter "a", b1enter the letter "b"

A2 input 1, B2 input 2.

A4 Enter "Employment Cost:" B4 Enter the formula.

= " A+B = " & amp; a2+b2

A5 Enter "Recruitment Cost:" B5 Enter the formula.

= " a* B = " & amp; a2*b2

I don't know if I made myself clear. It can also be achieved by defining a name.