Using Text Variable For Conditional Formatting

I'm trying to reverse engineer a spreadsheet (see attached) and apply the data table to my own spreadsheet. The inspiration spreadsheet (attached) utilizes a 2 variable data table and conditional formatting, where the cells are formatted based on their value in relation to a variable called "Gross". So the rules look something like this:

Cell Value Between 0 and Gross-1
Cell Value > Gross
Cell Value = Gross
Cell Value < 0
Graded Color Scale Minimum ="<385000" Maximum =">385000"

I assume the Gross is calculated as 25% * 350,000 = 87,500. The hard coded value of 385000 is actually incorrect, because it's based on a percentage of 10%... but I'll let that slide The resulting formatting of the data table would support the hypothesis that "Gross" = 87,500. However, when I reset the Conditional Formatting to reference another cell with the calculation result of 87,500 it completely throws off the formatting. I'm simply stumped as to how they are using the text "Gross" as a variable. How/where are such variables set so they can be used in conditional formatting?

How to apply the data table logic itself to another spreadsheet.