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C3=IF(A3="","",B3+SUMPRODUCT((LOOKUP(ROW(A3:A$16),ROW(A3:A$16)/(A3:A$16<>""),A3:A$16)=A3)*(F3:F$16="¤½®t"))-SUMPRODUCT((LOOKUP(ROW(A3:A$16),ROW(A3:A$16)/(A3:A$16<>""),A3:A$16)=A3)*(F3:F$16="½Ð°²")))
B4=IF(A4="","",LOOKUP(1,0/(C$3:C3<>""),C$3:C3))
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=IF(A3="","",B3+SUMPRODUCT((LOOKUP(ROW(A3:A$16),ROW(A3:A$16)/(A3:A$16<>""),A3:A$16)=A3)*(F3:F$16={"¤½®t","½Ð°²"})*{1,-1}))
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=IF(A3="","",B3+SUMPRODUCT((SUBTOTAL(4,OFFSET(A$2,1,,ROW(A3:A$16)-2))=A3)*(F3:F$16={"¤½®t","½Ð°²"})*{1,-1}))

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