Are the formulas deliberately wrong in lesson 11.3.4. If they are I don't think it is a helpful way to learn as it is too easy to get confused and then loose the actual purpose of the learning exercises - it would be better to just say now create a formula to bring in the same data for the different line item. If it is not deliberate could they be corrected for other learners (Cost of Sales, Bonus and Car Costs are the ones I've found so far) in the future.
I did not recall having issues like you mentioned while working on my Level 1 last year. However, indeed there are small errors, it looks like a typo! Probably happened with the release of new version of the course.
Thanks @einas.ibrahim I've attached a screen shot of the formulas in 11.3.4 that I've spotted seem to be wrong. Hope it makes sense. I've also attached the problem I encountered in lesson 10 where the data and the line items don't match (and a manual mapping doesn't really make sense as Rates and Utilities are two very different things - though that is what I've done in order to keep progressing).
Regarding your second issue with the naming of the Line Items, I don't know if it is done intentionally or is an oversight. Either way, it is a good reflection of what you will see in actual customer implementation and is a good way to expose you to the issue and allow you to practice handling such issues. You will not always get data using the same naming as your line items.
Einas "Give a Man a Fish, and You Feed Him for a Day. Teach a Man To Fish, and You Feed Him for a Lifetime"