Spreadsheet Modeling and Decision Analysis (7th Edition) Chapter 7 question 14 : in solution part d)

how come the value of goal is 100000, while actual cost is 176000, under =0, over =0.

formula used for goal is = actual cost + under -over , so shouldn't it be 176000? Is the solution 4.93 % given, correct?

d. If the manager wants to spend less on advertising than the solution suggests. Consider that the manager wants to spend only $100000 on the advertising. Consider the following excel model: If the manager wants to spend $100000 on the advertising then it must produce 13TV commercials and 10 magazine ads