I found this formula
"=IF(D12="","",(D12/D$9)*1000*DaysInYear/DaysThisQtr)" in my
spreadsheet. The formula result is 3.7

D12 = 54
D$9 = 59,350

I know the "DaysInYear" = 365 and "DaysThisQtr" = 90, but I don't know
how the string text "DaysInYear" and "DaysThisQtr" were set to equal
those values.