1. Find the budgeted amount for Groceries
| Budgeted | Actual | Variance |
| 1200 | 1200 | 0 |
| 300 | 350 | -50 |
| 150 | 130 | 20 |
| 100 | 120 | -20 |
=INDEX(C3:E6, MATCH("Groceries", A3:A6, 0), 1)Result: 300
MATCH locates "Groceries" in column A (row 2 of the array) and returns 2. INDEX then looks in the second row of the C3:E6 block and the first column of that block, which is the Budgeted column, yielding 300.