Yes, you are correct, the first formula should have been in B2.
If you use the formulas I suggested with a column of breakpoints, it will not matter what values you use.
However you now say that the final figure in row 6 is the initial value minus the sum of the values in rows 2 to 5, which is different.
In that case the formula in B6 needs to be
This is what I now get:
2 95 95
3 15 15
4 660 660
5 74 74
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