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Default Can you build a formula in one cell with flexibility

I have a simple division equation in one cell. It calculates from two other
cells. The two cells may have to be moved down (not the entire row, just a
portion of row). But the cell with the calculation follows this shift. I
need for that calculation cell to be smart and after I shift the cells that
make up the calculation, I need for the original cells to still be part of
the calculation cell
 
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