In a table, you can use structured references that are inherently structured and often dynamic. Conversely, B$1 fixes the row, allowing the column to change when moving the formula horizontally.
Excel $ Single Row Lock Trick: How to Fix Row References with F4
Each press of F4 cycles through the four reference types: relative (A1), absolute row and column ($A$1), absolute column (A$1), and absolute row ($A1). If you do not use the $ sign to lock the cell containing the overhead value, your formulas will break as you copy them down the column.
When you type a cell address like A1, Excel assumes a relative reference, meaning the address changes if you copy the formula to another cell. This flexibility is excellent for calculations within a single table.
Excel $ Single Row Lock Trick
However, it becomes problematic when you need to multiply a column of prices by a fixed tax rate located in a single cell. If you have a formula in cell C1 that calculates B1 * 2 and you drag it down to C2, the formula automatically adjusts to B2 * 2.
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