OK, this is not really rounding in the accepted sense of smoothing to a specific number of decimal places.
This is testing the last digit of a number and finding out the number you need to add or subtract to get to 9 (based on arbitrary rules of when to go up and when to go down), and then doing a sum with the result.
Here's a table, with sample figures in row 2:

In the first column (B) is the original price.
In the second column (C), is the final digit of the price - as text. (Calculating it separately makes it easier to write the formula in the next column.) The formula here is
RIGHT(B2,1)
In the third column (D) is the complicated bit:
IF (C2=”0”,”-1”,(IF(C2=”1”,”-2”,(IF(C2=”2”,”-3”,(IF(C2=”3”,”-4”,(IF(C2=”4”,”-5”,(I F(C2=”5”,”4”,(IF(C2=”6”,”3”,(IF(C2=”7”,”2”,(IF(C2=”8”,”1”,”0”)))))))))))))))))
e.g. if C2 is 0, then we need to subtract 1, or if C2 is 1, then we need to subtract 2... or if C2 is 5, then we need to add 4 etc etc.) If the final digit is not in the range 0-8 then it must be 9, so the "rounding" is 0.
I chose to subtract 5 from 4 rather than add it because I'm being generous to my customers 😝 But it's arbitrary.
The single figures in the formula are all in quotes because at this point we are dealing with text comparisons rather than numbers.
In the fourth column (E) is the formula
=B2+D2+40
This is the original figure, plus the positive or negative "rounding", plus 40. (The text in D2 is silently coerced to a number.)
Changing the value of the original price changes the marked-up price as well:

There's probably a much easier way...