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D3 =SUMPRODUCT(1/COUNTIF(rng,rng)*(MMULT((MID(rng,{2,5},1)=MID(D$2,{1,2},1))*1,{1;1})=2))      
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J3 =SUM(D3:I3)      
K3 =SUMIF(D2:I2,"?V",D3:I3)
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D3 =SUMPRODUCT(1/COUNTIF(rng,rng)*(MMULT((MID(rng,{3,7},1)=MID(D$2,{1,2},1))*1,{1;1})=2))

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