Hi CP

I think you've made a boo boo here.
By my calculations you've now laid the horse for 63.4/36.5, odds of 1.73/1.
The odds laid are now higher than the original bet because you've backed back at lower odds.
Surely you mean back @ 2.70, and lay off at 2.60.
eg lay $50 @ 2.60 = 80/50
back $43.33 @ 2.70 = 73.66/43.33
Which gives, laid an even 6.66........(after commission)