Excel Format: Please show the calculation

Thank you

Download the Applying Excel form and enter formulas in all cells that contain question marks. For example, in cell B26 enter the formula "=B17". After entering formulas in all of the cells that contained question marks, verify that the dollar amounts match the numbers in Review Problem 1. The LIFO inventory flow assumption is used throughout the problem. Check your worksheet by changing the units sold in the Data to 6,000 for Year 2. The cost of goods sold under absorption costing for Year 2 should now be $240,000. If it isn't, check cell C41. The formula in this cell should be =IF(C26