I need help with Numbers on Mac

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Apr 18, 2016
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Hi all can anyone help me please.

I'm doing a tendering spreadsheet but my figures are not adding up.

I have a few items listed when I add these rates up and divide by the m2 rate it gives me a combined rate of 42.22 but if I divide the full cost by the m2 rate it gives me 49.218. So when I try to copy and paste the combined rates my figures don't add up.
 
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