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Private Sub Worksheet_Change(ByVal Target As Range)
Dim r&, t$, c
With Target
¡@¡@If .Count > 1 Or .Row < 12 Then Exit Sub Else r = .Row
¡@¡@If Application.Mode(Array(.Column, 7, 18, 20, 21, 0, 0)) = 0 Then Exit Sub
End With

On Error GoTo 1
Application.EnableEvents = False
If Cells(r, "G") = "" Then Cells(r, "V").Resize(1, 3) = "": GoTo 1

Cells(r, "V") = Cells(r, "R") + Cells(r, "T") + Cells(r, "U")
Cells(r, "W") = Cells(r, "G") - Cells(r, "V")
If Cells(r, "W") = 0 Then t = "µ²": c = 41
If Cells(r, "V") > Cells(r, "G") Then t = "¸ê®Æ¿ù»~": c = 0

Cells(r, "X") = t
Cells(r, "X").Font.ColorIndex = c
1: Application.EnableEvents = True
End Sub