a)
C3 =IF(A3="X30";150000;IF(A3="X50";220000;300000))
C4 =IF(A4="X30";150000;IF(A4="X50";220000;300000))
C5 =IF(A5="X30";150000;IF(A5="X50";220000;300000))
C6 =IF(A6="X30";150000;IF(A6="X50";220000;300000))
C7 =IF(A7="X30";150000;IF(A7="X50";220000;300000))
C8 =IF(A8="X30";150000;IF(A8="X50";220000;300000))
D3 =IF(A3="X30";100000;IF(A3="X50";160000;200000))
D4 =IF(A4="X30";100000;IF(A4="X50";160000;200000))
D5 =IF(A5="X30";100000;IF(A5="X50";160000;200000))
D6 =IF(A6="X30";100000;IF(A6="X50";160000;200000))
D7 =IF(A7="X30";100000;IF(A7="X50";160000;200000))
D8 =IF(A8="X30";100000;IF(A8="X50";160000;200000))
b)
E3 =B3*C3+D3
E4 =B4*C4+D4
E5 =B5*C5+D5
E6 =B6*C6+D6
E7 =B7*C7+D7
E8 =B8*C8+D8
c)
G12 =B13
G13 =C13
G14 =D13
H12 =E3+E6
H13 =E5+E7
H14 =E4+E8