Calculation steps for gaining credits in the real examination

Hi, Ken, here is the model answer of examination practice platform from ACCA with Sep 2022 session Q.1 (iv) C/B analysis Annual cost of new system $ Formula Hardware Tags ------------------ 90,000 -------- (120000*0.75) Sensors ------------- 6,250 --------- (50000/8) Other hardware ---- 3,125 --------- (25000/8) Software ------------- 11,875 --------- (60000+35000)/8 Servicing cost ------ 15,000 Total ------------------ 126,250 Annual benefit of new system $ Warehouse picking 61,250 ---------- (7*25000*0.35) Obsolete inventory 78,000 ---------- (12000*0.65) Total ---------------- 139,250 $ Net benefit ----------- 13,000 ----------- (139250-126250) All calculations should be performed on the spreadsheet. Is it advantageous for me just to type the corresponding formula in the cell and show the correct figure only? Or is it a need to show how the figure come from the related formula which I need to present it again in the figure nearby? That means both the correct figure and it's associated formula can gain credits. Also, in case of incorrectly setting the formula, would there be still steps credits gained?