Need Help on Calculation

[EAS]

I am of need of guidance on how I could rectify this issue.

The following are information on how the FRx report is setup.

Column: A and H Month and Year to Date Actual; B and I Month and Year to
Date Budget; C and J are Actual vs Budget Varainces
The Calculation for C and J are B-A and I-H. This should result into
Favorable and (Unfavorable Variance) assigned XCR under Print Control.

Row: Row 30 - Total Revenue Row 60 - Total Expense Row 35 - Excess
of Revenues over Expenses: Rows 1 to 29 are various Revenue
lineitems (assigned C for Normal Bal.) Row 32 to 59 are various Expense
linetitems

My problem is on the calculation of the Excess of Revenues over Expenses for
the Variances. WHile the claculation for the Variance works well for the
individual lineitems from 1 to 29 and 32 to 59 and the Excess of Revenues
over Expenses (row 35) formula calcualtes the correct variances for Columns
A, B, H, and I, it does caculate the correct amount for C and J. See below
tabular example.

ACTUAL (Col A) Budget (Col B) Var
(Col C)
Revenue 2,355 2,340
14
Expense 2,949 4,133
1,184
Excess of Revenues over Expenses: (593) (1,792) (1,199)
The correct variance is 1,199

The Excess of Revenues over Expenses Variance (Col C) is also performing the
same calcualtion as Col B - Col A.

Any insights would be much appreciated.