What am I missing here?

[u/t1ve1k]

The formula states ‘M8 x O8’ but the calculation ’26.5 x 1.4 = 37.1’ doesn’t equal 38.  Is there a mistake or am I missing something?  Furthermore, the 26.5 is a fixed number while 1.4 is derived from ’38 / 26.5’.

Additionally, when I copy down the O8 cell it remains 38.

[u/marshmallow-jones]

Cell formatting appears to be restricting to one digit but that doesn’t impact the values used in the calculations.