Hi. I am not sure whether this has already been solved or not, but I just stumbled across this thread and I think I find your answer regarding the numbers. According to a similar document, the top number in the cell is actually the cost of the product per 1000 yen, while the bottom number is the number of unit produced or procured by the arsenals. So basically a Type 95 gunto would cost 45 yen apiece if it was procured by the Army Weapons Headquarters (probably, not quite sure which "headquarter 本部 " it was referring to).
Here is the other document (p.20)
https://www.jacar.archives.go.jp/aj/meta/listPhoto?LANG=eng&BID=F2014020316175337529&ID=M2014020316175337533&REFCODE=C14011034300