  In Part 1, we showed how to develop a conceptual model of a problem involving
variables of multiple dimensions, like Products, Regions, Sectors and Months.
The conceptual model is presented as a Formula Diagram, giving a global view of
the interaction between all the variables, and a Formula List, giving a precise
view of the interaction between the variables. In this paper, we present
precise steps to implement a multi-dimensional problem in a way that will
produce a spreadsheet that is easy to maintain
