Item,Qty,Unit,LineTotal
Widget,3,4.50,=B2*C2
Gadget,5,2.00,=B3*C3
Gizmo,2,9.99,=B4*C4
Subtotal,,,=SUM(D2:D4)
Tax 23pct,,,"=ROUND(D5*0.23,2)"
Total,,,=D5+D6
Items,,,"=COUNT(B2:B4)"
Avg line,,,"=ROUND(AVERAGE(D2:D4),2)"
Note,,,"=IF(D7>40,""large order"",""small order"")"