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In the original formula the row 1 is used because the destination cell, D1, is in row 1; after the copy is made, the destination cell F10 is in row 10,  so the '1' is changed to a '10'.

C is changed to E because C column is the previous column to the destination cell, D1, in the original formula and E is the previous column to the destination cell, F10, after the copy.

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