Widget Mfg. Inc. (Version 1)

Group heading cells for divisions have scope=col

	Quarter-1		Quarter-2
	Last	Current	Last	Current
	U.S. $ million	U.S. $ million	U.S. $ million	U.S. $ million
Handbags & Accessories Division
Total Revenue	56.55	61.20	59.00	65.50
Cost of Revenue	29.40	35.10	30.20	32.00
Gross Profit	27.15	26.10	28.80	33.50
Toys Division
Total Revenue	36.55	41.20	39.00	45.50
Cost of Revenue	19.40	25.10	20.20	22.00
Gross Profit	17.15	16.10	18.80	23.50

Widget Mfg. Inc. (Table version 2)

Group heading cells for divisions have no scope attribute

	Quarter-1		Quarter-2
	Last	Current	Last	Current
	U.S. $ million	U.S. $ million	U.S. $ million	U.S. $ million
Handbags & Accessories Division
Total Revenue	56.55	61.20	59.00	65.50
Cost of Revenue	29.40	35.10	30.20	32.00
Gross Profit	27.15	26.10	28.80	33.50
Toys Division
Total Revenue	36.55	41.20	39.00	45.50
Cost of Revenue	19.40	25.10	20.20	22.00
Gross Profit	17.15	16.10	18.80	23.50