Good morning sir, I was doing the practical exam through ACCA website and in terms of the excel format question in Section C, for example, the variance analysis calculation, I was trying to use the Function in Excel and I didn’t see this option in the online exam as well as the merging cell function so may I ask for real exam, when I am doing this sort of question and didn’t find out any of the function I mentioned above, what is the recommended format of the answer? Thank you so much for your help and time!