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begin{tabular}{ccc} hting (W) & 2020 Price (V0) & 2021 Price (Vn) hline 7.35 & 7.45 3.45 & 5.60 4.40 & 6.70 end{tabular}
\begin{tabular}{ccc} hting (W) & 2020 Price (V0) & 2021 Price (Vn) \\ \hline 7.35 & 7.45 \\ 3.45 & 5.60 \\ 4.40 & 6.70 \end{tabular} Spreadsheet design: Render, Stair and Balakrishnan (2003) \begin{tabular}{ccc} hting (W) & 2020 Price (V0) & 2021 Price (Vn) \\ \hline 7.35 & 7.45 \\ 3.45 & 5.60 \\ 4.40 & 6.70 \end{tabular} Spreadsheet design: Render, Stair and Balakrishnan (2003)
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