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Default record dozens and singles in same cell and sum them?

I would like to record dozens and single units in single cells with a view to
using them in calculations. E.G. stock sheet -

12,4 in one cell added to 10,2 in another cell resulting with an answer 0f

22,6 in a third cell with the 22 representing 22 dozen items and the 6
representing 6 single items.
 
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