Meter No. =AND(LEN(B4)=5,COUNTIF(B4:B11,B4)<2) Consumed Unit =F4-E4 Bill =IF(G4<=75,G4*4.75,IF(G4<=125,G4*5.2,IF(G4<=150,G4*5.5,IF(G4<=250,G4*6,IF(G4<=400,G4*6.5,G4*7))))) Vat =H4*2% Total =SUM(H4:J4) MAX/MIN =MIN/MAX(K4:K11)