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hello ha this is a video tutorial by Joleen Herrera and VJ pata on an article titled tweaking the numbers written by Theo Callahan in the June 2001 issue of the journal of accountancy the main purpose of this video is to show how to come up with what if results in real time we all know it can be difficult to adjust the elements of the financial scenario until they produce the results were looking for especially when the scenario is complex and there are several variables involved so hopefully this tutorial will help you understand how to utilize excel functions to easily tweak the variables okay now that we know the purpose of this particular article I will help you to set up the window so that we can easily do this okay so this is how you set up your excel sheet now this is just for our convenience okay now to do this just go to the new window in View ribbon and then orig arrange your windows in vertical position and thats how you do this and the columns we will label them as labor