Forex A mess with Pip Value

Sup guys,

So the pip value is 1/10000th. Okay, for EUR/USD 1 standard lot it is 10$ right? Lets imagine EUR/USD dropped from 1.1300 to 1.1000 (300 pips)
First calculation:
From bearish trade we lose 300*10=3000.
Second calculation:
(100 000/1.13)*1.10=$ 97 345 or 2655 loss.

Both seems to be correct but why the do not match? Should we divide pip value in USD by exchange rate before we open a trade? (10/1.13= 8.85)

What formula do we use to calculate our losses and profits???

Alright I'm going deeper in math, lets imagine pip value for calculation in real trades is (0.0001*lot size)/exchange rate.
So (0.0001*/100 000)/1.13=8.85*300 pips loss = 2655 (matches with first calculation).

But I've discovered one interesting thing:
For example lets split our one bearish trade from 1.13 to 1.10 into 3 bearish trades - from 1.13 to 1.12 then from 1.12 to 1.11 and from 1.11 to 1.10
For simplicity we don't take spreads into calculations.
Using pip value formula above we get:
(10/1.13)*100 pips +(10/1.12)*100 pips + (10/1.11)*100 pips loss = 2678$ loss.
Now I'm totally confused. PLEASE HELP TO DEAL WITH THIS BS

Source.