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D10 =IF(C10<>"",C10,LOOKUP(SUMPRODUCT((B$9:B9=B10)*(C$9:C9="")),SUBTOTAL(9,OFFSET(P$3,,MATCH(B10,Q$3:X$3,),ROW($1:$274))),P$4:P$9)&"")

Q4 =MIN(SUM($G4:G4)-SUM($P4:P4),SUM($Q$2:Q$2)-SUM($Q$3:Q3)-SUM($P4:P4),Q$2-SUM(Q$3:Q3))
v4 =MIN(SUM($L4:L4)-SUM($U4:U4),SUM($Q$2:V$2)-SUM($Q$3:V3)-SUM($P4:U4),V$2-SUM(V$3:V3))

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2016-5-16 17:54

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D11 =IF(B11="","",IF(C11<>"",C11,LOOKUP(SUMPRODUCT((B$10:B10=B11)*(C$10:C10="")),SUBTOTAL(9,OFFSET(P$10,,MATCH(B11,Q$10:X$10,),ROW($1:$160))),P$11:P$13)&""))

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