For example:
Column B lists the number of items needed, and Column C specifies the bundle size.
If the number is already an exact multiple, no rounding occurs and the original number is returned.
In the next row, 7 items are needed and the bundle size is 6.
Then it divides the result by the bundle size to get the number of bundles needed.
The result is the number of extra items in the last bundle.
Notice that the result is sometimes zero because the items needed are an even multiple of the bundle size.
CEILING works like theMROUND function, but CEILINGalways rounds up.
