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Default Formula for Negative Values - ?

What do I place in the variance column so negatives are subtracted in the
whole column regardless of whether my sales are negative this year or last?
Thanks
Sales ($) Sales ($) LY Variance
60.14 (66.00)
0.00 0.00
155.45 0.00
118.43 0.00
0.00 132.82
0.00 0.91
0.00 0.00
(241.99) 565.31

 
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