Is it possible in Excel to have a cell show text that is different from its value?

I would like to have a a cell that has a value of $55.00, but only show the text "brief physical" in the cell.

Then I would like to be able to use that cell in a formula, using the 55.

For example:

My spread sheet top row a1= brief physical, b1= intermediate physical and c1= dot physical.

The value for a brief is $55.00, intermediate is $75 and dot is $ 60.00.

Can someone explain to me how to assign these cells the correct value, step by step please.