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In Excel magic trick number 1494, the tutorial demonstrates how to allocate invoice header amounts to the transaction line-item table using Dax and PowerPivot. The problem stems from having two different transaction tables, with one at the invoice level and the other at the line item level. The goal is to allocate total invoice amounts down to the line item level for reporting purposes. A data model will be created using Dax and PowerPivot to address this issue.