Need help with KellyK's dog sweater

Has anyone started this that can help me? I sent Kelly a PM, but she’s not online right now.

I measured my dog (not easy because she didn’t want to stand up) and noted the measurements as best I could get them. I did my gauge swatch. Here’s my questions:

  1. Why all the division first of 3 then with 4? I end up with numbers like 2.625 rows per inch and 1.08 stitches per inch. Is that right?

  2. At the “knit the collar” section which is first I get 13.08 stitches and then it tells me to CO the next multiple of 4. Huh? Does that mean 16? Will that fit over her head?

The increase for chest is :?? I’m not good at math. I HATE math. And this is a LOT of math. I’m about to give up. :rollseyes: