Why 45,180 and 135. What relationship have they to either 150 or 450

450/10 = 45 do you mean
Cell C4 =sum(C3/10)
D4 =sum(C3/2.5)

Need more to go on.

here will be three $45, totaling $135, in D4-Q4.

but you have $180, in some of these cells