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D3 =SUMPRODUCT(1/COUNTIF(OFFSET($A$3,,,COUNTA($A$3:$A$9999)),OFFSET($A$3,,,COUNTA($A$3:$A$9999)))*(MMULT(ISNUMBER(FIND(MID(D$2,{1,2},1),OFFSET($A$3,,,COUNTA($A$3:$A$9999))))*1,{1;1})=2))-E3
E3 =SUMPRODUCT(1/COUNTIF(OFFSET($A$3,,,COUNTA($A$3:$A$9999)),OFFSET($A$3,,,COUNTA($A$3:$A$9999)))*(MMULT(ISNUMBER(FIND(MID(E$2,{1,2},1),OFFSET($A$3,,,COUNTA($A$3:$A$9999))))*1,{1;1})=2))
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