VALUES is not a table. It is a table value constructor, because the values clause can contain expressions which are used to construct the actual values produced. Tables can have values in columns, even computed values in computed columns. But you can't cross join to a table and do this:

declare @input table(Amount int)

insert into @input

select 36 union all

select 16

select * from @input

-- the value in the Result column is constructed

select Amount, v.Result

from @input

cross apply (values (Amount),(Amount + 1), (Amount * 10), (Amount+100), (Sqrt(Amount)), (Amount/2)) v (Result)