1. Assign a commission tier based on region and units sold
| Order ID | Region | Rep | Units | Unit Price | Order Date |
| 101 | East | Alice | 120 | 15.5 | 2024-01-10 |
| 102 | West | Bob | 160 | 12 | 2024-02-05 |
| 103 | South | Carol | 80 | 20 | 2024-03-12 |
=IFS(B2="East", "East Tier", C2>150, "High Volume", TRUE, "Standard")Result: East Tier
The first row is evaluated: B2 equals "East", so the first logical test is TRUE and IFS returns "East Tier" without checking later conditions. If the region were not East, the next test would compare Units (>150) and finally fall back to the default TRUE case.