How can variables be maintained within a foreach loop in PHP when converting Excel calculations to PHP code?

When converting Excel calculations to PHP code, variables can be maintained within a foreach loop by using the "use" keyword to pass variables by reference. This allows the variables to be updated and maintained within the loop. Additionally, you can use the "=&" assignment operator to assign variables by reference within the loop.

$sum = 0;
$data = [1, 2, 3, 4, 5];

foreach ($data as &$value) {
    $value *= 2;
    $sum += $value;
}

echo $sum; // Output: 30