The SUMIFS function sums values in a range that meet multiple criteria. Option B correctly sums sales where Product is "A" and Region is "West".
Option B incorrectly adds two sums separately, which can double count. Option B is an array formula that requires special entry and may not work as expected. Option B counts rows but does not sum sales.
The UNIQUE function returns a list of distinct values from a range. Option A is correct.
Option A filters non-empty cells but does not remove duplicates. Option A sorts the list but keeps duplicates. Option A returns a logical array, not a list.
Option A uses INDEX with COUNTA to find the last 6 entries dynamically and averages them.
Option A uses OFFSET but is fixed to B100 and will not adjust if data grows beyond row 100. Option A is fixed and does not adjust. Option A averages a fixed range at the top.
Option D uses IFS which tests conditions in order and returns the matching grade.
Option D is correct but more nested and harder to read. Option D uses CHOOSE and MATCH with approximate match (last argument 1) which works correctly for ranges. Option D uses SWITCH with TRUE, which works similarly to IFS.
Advanced formulas automate calculations and reduce the need for manual copying or editing, which lowers the chance of human errors.
Option C is about appearance, not error reduction. Option C is false because formulas do not replace data entry. Option C is about protection, not formulas.