i have search the thread and found the formula mentioned =MROUND(B2,0.05) is not applicable to my case.
may i have the formula to meet following criteria?

1. when $10.81 => round to $10.80
2. when $10.88 => round to $10.85

e.g.
last digit 0,1,2,3,4 => round down to nearest 10 cents
last digit 5,6,7,8,9 => round down to nearest 5 cents