Hi:
Excel calculates as:

cell F13 cell F14
cell F15
R1: 17.54 =(F13*174)*(12) answer: 36617.26
R2: 17.54 =(F13*174) answer:3051.96 =F14*12 answer:
36623.52

Why is R1 and R2 final answers different? should they not be the same?