Without using copy , paste special, and then transposing what is copied. can
I write a formula, than when copied down or vertically, it picks up the
adjacent or horizontal cell values eg.

I want to copy C10 to C11 and cause it to pick up C4

1 A B C D
2
3 Jan Feb Mar
4 Budgeted Sales 100,000 200,000 400,000
5
6
7
8 Actual vs Budget
9 Actual Budget Variance
10 Jan 120,000.00 100,000.00 20,000.00
11 Feb 280,000.00
12 Mar 370,000.00
13 Apr 400,000.00
14 Total 1,170,000.00