If you want to convert something into decimals, it would be practical if the number by which you divide were a power of 10... which we can achieve here if we divide both numbers by 2:
1st hour 100+40×1=140 2nd hour 100+40×2=180 3rd hour 100+40×3=220. 4th hour 100+40×4=260. Im not sure what it means by process column but hope this helps.