Question: Have you used Excel functions before? Do you think Excel can do the similar work like sum / if - else? If so , why

Have you used Excel functions before? Do you think Excel can do the similar work like sum/if-else? If so, why do you think we still need to learn R?

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\table[[Capacity Source,Month 1,Month 2,Month 3,Month 4],[Labor,,,,],[ , Regular time,245,265,280,300],[ , Overtime,15,24,26,28],[Subcontract,12,15,18,15],[Demand,260,304,316,305]] ending inventory