1. Detect any overspend in the budget
| Category | Month | Budgeted | Actual | Variance |
| Groceries | January | 500 | 550 | 50 |
| Utilities | January | 150 | 140 | -10 |
| Entertainment | January | 200 | 180 | -20 |
| Groceries | February | 500 | 480 | -20 |
| Utilities | February | 150 | 160 | 10 |
=OR(D2:D6>C2:C6)Result: TRUE
The comparison D2:D6>C2:C6 creates an array of TRUE/FALSE values: {TRUE,FALSE,FALSE,TRUE,FALSE}. OR then scans this array and returns TRUE as soon as it sees a TRUE, indicating at least one month exceeded its budget.