This is probably simple but I can't get it to work. I need to have
the number in D10, if is less than 50000, rounded up to the nearest
hundred. Then I need to apply the formula (((D10/1000)*0.23)*12) to
the rounded up number. If the number in D10 is 50,000 or more, the
formula should return a hard number, in this case it will be 138.

=IF((D10*1)<50000, roundup ((d10*1),2), (((D10/1000)*0.23)*12),138)