Your formula looks correct, why you can't see any value for car cost because the employee (Shala Engle) which you have shared in the screenshot is not eligible for Car & Phone allowance, he is a staff member from sales department.
Please change the employee from the page selector & see whether you can see any value or not, if not then please share the screenshot of the drill down.
Module EMP03 Data is uploaded by text file , so whatever the data is there in text file is replication the same in module EMP03. below is the e.g. screenshot
The issue is even though formula mapping is done ideally i should get the data in EMP02, but unfortunately the data is not appearing in EMP02 for phone, car and medical. Below is the screenshot of EMP02 in Grid View, in which I have considered a different department, but none of the data is appearing.