The factor table is your source of truth.
The top half of the worksheet is a conversion factor table: eleven rows of equivalences (kg-lb, fl oz-mL, oz-g, kg-g, g-mg, mg-mcg, L-fl oz, L-gal, tsp-mL, m-ft, day-h). You don't fill these in. Their job is to be referenced from your formulas in Section 2.
The whole point of this layout is so you can write
=A2*(F14/B14) instead of
=A2*(2.2046/1). The first formula reads off the table;
the second hand-types a number that goes stale the moment the table
changes. Cell references over typed numbers, every
time.
This is the same Excel discipline you saw in Topic 1 DQ 1
(=B8+C8 beats =8+7). On a conversions
worksheet it pays off twice as fast, because there are conversion
constants to forget.






