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http://blog.xuite.net/hcm19522/twblog/358491574

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µL»²§U=INDEX(I4:M10-(I4:M10-I5:M11)/5*(B13-45),MATCH(A13,A4:A11,),LOOKUP(1,0/(I3:M3<C13),ROW(1:5)))+((INDEX(I4:M10-(I4:M10-I5:M11)/5*(B13-45),MATCH(A13,A4:A11,),LOOKUP(1,0/(I3:M3<C13),ROW(1:5))+1)-INDEX(I4:M10-(I4:M10-I5:M11)/5*(B13-45),MATCH(A13,A4:A11,),LOOKUP(1,0/(I3:M3<C13),ROW(1:5))))/SUM(OFFSET(H3,,LOOKUP(1,0/(I3:M3<C13),ROW(1:5)),,2)*{-1,1}))*(C13-INDEX(I3:M3,LOOKUP(1,0/(I3:M3<C13),ROW(1:5))))
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http://blog.xuite.net/hcm19522/twblog/386491037
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