B34=104.2/3
def Object.const_missing n
n.to_s=~/./
a=A[$'.to_i-1][$&[0]-65]
a=~/=(.+)/?eval($1):a.to_f
end
def SQRT n
n**0.5
end
A=$<.map{|b|b.split X="\t"}
puts A.map{|b|b.map{|c|c=~/^=(.+)/?("%.2f"%eval($1)).gsub(/\.00|(\.\d)0/,'\1'):c}*X}
Note that non-ascii characters in the above source code will be escaped (such as \x9f).