1. Find the highest actual spending for Groceries
| Category | Month | Budgeted | Actual | Variance |
| Groceries | January | 500 | 520 | -20 |
| Groceries | February | 500 | 480 | 20 |
| Utilities | January | 200 | 210 | -10 |
| Utilities | February | 200 | 205 | -5 |
| Entertainment | January | 150 | 100 | 50 |
| Entertainment | February | 150 | 140 | 10 |
| Category | ||||
| Groceries |
=DMAX($A$1:$E$7, "Actual", $A$9:$A$10)Result: 520
DMAX filters to rows where Category is 'Groceries' (January: 520, February: 480) and returns the maximum value from the Actual column. The highest spending is 520 in January.