1. Expand month abbreviation to full name
| Category | Month | Budgeted | Actual | Variance |
| Groceries | Jan | 500 | 450 | -50 |
=SUBSTITUTE(B2, "Jan", "January")Result: January
Cell B2 contains the abbreviation "Jan". SUBSTITUTE looks for that exact substring and replaces it with "January", returning the longer month name. Because only one instance exists, the optional instance_num argument is not needed.