Maybe you could use the technique suggested with the subtotal version of the
question.

http://google.co.uk/groups?threadm=7...0microsoft.com
(one line in your browser)

JaniceHill wrote:

This is what I am aiming for but how can I get 100% in subtotals for first
year and the increase %age for the second and subsequent year please

2002 2003
Apples excellent 15 22.72% 16 24.23%
good 21 31.82% 25 37.88%
poor 30 46.46% 39 60.39%

66 100% 80 122.5%

Greens excellent 12 17.65% 37 54.42%
good 27 39.70% 51 74.98%
poor 29 42.65% 47 69.12%

68 100% 135 199.52%

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Dave Peterson