Gareth's Gardens is a small firm that specialises in planning and laying new gardens. A particularly popular garden plan consists of a patio and lawn, together with a circular pond. Gareth's Gardens want to use a spreadsheet to calculate the cost of new gardens constructed to this design.

Turf for the lawn, paving for the patio and concrete for the pond will be required at a specified price per square metre and will depend on the dimensions input for each individual garden. The overall cost for the garden will be the addition of all three costs plus VAT @ 20%. The customer should also have the opportunity to buy extras for their garden (eg. bird table, garden bench, ornaments, patio pot plants etc). If the customer spends £1000 or more a discount of 2% is allowed.