I guess you have the formulas in C and in K, try this
<table border="1" cellspacing="0" style="font-family:Calibri,Arial; font-size:11pt; background-color:#ffffff; "> <colgroup><col style="font-weight:bold; width:30px; " /><col style="width:11.41px;" /><col style="width:11.41px;" /><col style="width:76.04px;" /><col style="width:76.04px;" /></colgroup><tr style="background-color:#cacaca; text-align:center; font-weight:bold; font-size:8pt; "><td > </td><td >A</td><td >B</td><td >C</td><td >K</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >1</td><td > </td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >2</td><td > </td><td > </td><td style="text-align:right; ">3</td><td style="text-align:right; ">5</td></tr></table><br /><table style="font-family:Arial; font-size:10pt; border-style: groove ;border-color:#00ff00;background-color:#fffcf9; color:#000000; "><tr><td ><b></b></td></tr><tr><td ><table border = "1" cellspacing="0" cellpadding="2" style="font-family:Arial; font-size:9pt;"><tr style="background-color:#cacaca; font-size:10pt;"><td >Cell</td><td >Formula</td></tr><tr><td >C2</td><td >=(OFFSET(Actual!$C170,,MOD(COLUMN()+5,7)-1) + OFFSET(Actual!$C174,,MOD(COLUMN()+5,7)-1)) / Summary!H10</td></tr><tr><td >K2</td><td >=(OFFSET(Actual!$C170,,MOD(COLUMN()+5,7)-1) + OFFSET(Actual!$C174,,MOD(COLUMN()+5,7)-1)) / Summary!P10</td></tr></table></td></tr></table>
In the formula of cell K2 you see $ C, but you're really getting the value from column D