how to create a variable column in cell reference

G

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cell m2 refers to a letter determined by a formula.(for exmple D or F).
cell i10 uses the following formula with a cell reference to another sheet.
I need the column cell reference to change to D if cell m2=D...or
=ROUNDUP(D10*G10/DIRECTIONS!$D$56,0)
I need the column cell reference to change to F if cell m2=F...or
=ROUNDUP(D10*G10/DIRECTIONS!$F$56,0)
How do i write the formula so that the column cell reference equals the
letter in cell m2?
 

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