Google Sheets Formula & Formatting

I have an existing Google Sheet that needs a tidy upgrade. My priority is to add reliable Sum and Average formulas throughout the workbook, making sure totals and subtotals calculate automatically whenever new rows appear. Alongside that, I’d like the file to look cleaner and easier to read:

• Conditional formatting to highlight any figures that fall outside set thresholds I’ll specify once we start.
• Proper number formatting—mainly currency and percentage styles—so reports export neatly.
• Consistent borders and colour accents to separate sections and improve readability on shared screens.

All work must stay within Google Sheets (no external scripts or add-ons). Once you’re done, I’ll review the sheet and spot-check your formula ranges; if everything updates correctly when I add or delete rows, the task is complete.